In　this　paper,　a　split-gate　resurf　stepped　oxide　with　double　floating　electrodes　(DFSGRSO)　U-shape　metal　oxide　semiconductor　field-effect　transistor　(UMOSFET)　is　proposed.　The　floating　electrodes　are　symmetrically　distributed　on　both　sides　of　the　source　electrode　in　the　trench.　The　performance　of　the　DFSGRSO　UMOSFET　with　different　size　of　floating　electrodes　is　simulated　and　analyzed.　The　simulation　results　reveal　that　the　floating　electrodes　can　modulate　the　distribution　of　the　electric　field　in　the　drift　area,　improving　the　performance　of　the　device　significantly.　The　breakdown　voltage　(BV)　and　figure　of　merit　(FOM)　of　the　DFSGRSO　UMOSFET　at　optimal　parameters　are　23.6%　and　53.1%　higher　than　that　of　the　conventional　structure.　In　addition,　the　regulatory　mechanism　of　the　floating　electrodes　is　analyzed.　The　electric　field　moves　from　the　bottom　of　the　trench　to　the　middle　of　the　drift　area,　which　brings　a　new　electric　field　peak.　Therefore,　the　distribution　of　the　electric　field　is　more　uniform　for　the　DFSGRSO　UMOSFET　compared　with　the　conventional　structure.