Mosfet and its manufacturing method

The invention discloses an MOSFET and a manufacturing method of the MOSFET. The MOSFET comprises a semiconductor substrate, a source/drain region, a channel region, a gate electrode dielectric medium and a gate electrode conductor, wherein the source/drain region is formed in the semiconductor substrate, the channel region is formed in the semiconductor substrate and between the source/drain region, the gate electrode dielectric medium is located above the channel region and above a part of the source/drain region, and the gate electrode conductor is located above the gate electrode dielectric medium and extends to the position above the source/drain region. By means of the MOSFET, parasitic resistance can be reduced.