A semiconductor device containing a high voltage MOS transistor with a drain drift region over a lower drain layer and channel regions laterally disposed at the top surface of the substrate. RESURF trenches cut through the drain drift region and body region parallel to channel current flow. The RESURF trenches have dielectric liners and electrically conductive RESURF elements on the liners. Source contact metal is disposed over the body region and source regions. A semiconductor device containing a high voltage MOS transistor with a drain drift region over a lower drain layer, and channel regions laterally disposed at the top surface of the substrate. RESURF trenches cut through the drain drift region and body region perpendicular to channel current flow. Source contact metal is disposed in a source contact trench and extended over the drain drift region to provide a field plate.