A new ultra-low specific on-resistance(Ron,sp) vertical double diffusion metal–oxide–semiconductor field-effect transistor(VDMOS) with continuous electron accumulation(CEA) layer, denoted as CEA-VDMOS, is proposed and its new current transport mechanism is investigated. It features a trench gate directly extended to the drain, which includes two PN junctions. In on-state, the electron accumulation layers are formed along the sides of the extended gate and introduce two continuous low-resistance current paths from the source to the drain in a cell pitch. This mechanism not only dramatically reduces the Ron,sp but also makes the Ron,sp almost independent of the n-pillar doping concentration(Nn). In off-state, the depletion between the n-pillar and p-pillar within the extended trench gate increases the Nn, and further reduces the Ron,sp.Especially, the two PN junctions within the trench gate support a high gate–drain voltage in the off-state and on-state, respectively. However, the extended gate increases the gate capacitance and thus weakens the dynamic performance to some extent. Therefore, the CEA-VDMOS is more suitable for low and medium frequencies application. Simulation indicates that the CEA-VDMOS reduces the Ron,sp by 80% compared with the conventional super-junction VDMOS(CSJ-VDMOS)at the same high breakdown voltage(BV).