A high-k dielectric conduction enhancement SOI LDMOS is proposed and investigated by simulation. The high-k dielectric pillars are located at sidewalls of the drift region. The high-k dielectric assists the self-adapted depletion in the drift region, reshapes the electric field distribution, and makes the three-dimensional RESURF effect realized in a high-voltage blocking state. Dependences of the breakdown voltage (VB) and the specific on-resistance (Ron,sp) on device parameters are exhibited using three-dimensional simulation. Simulation results show that the proposed structure increases VB by 16%–18% and decreases Ron.sp by 13%–20%, compared with the conventional super-junction SOI LDMOS. Furthermore, the charge-imbalance caused by the substrate-assisted depletion effect is alleviated.