An integrated circuit containing a dual drift layer extended drain MOS transistor with an upper drift layer contacting a lower drift layer along at least 75 percent of a common length of the two drift layers. An average doping density in the lower drift layer is between 2 and 10 times an average doping density in the upper drift layer. A process of forming an integrated circuit containing a dual drift layer extended drain MOS transistor with a lower drift extension under the body region and an isolation link which electrically isolates the body region, using an epitaxial process. A process of forming an integrated circuit containing a dual drift layer extended drain MOS transistor with a lower drift extension under the body region and an isolation link which electrically isolates the body region, on a monolithic substrate.