An application of laser annealing process, which is used to form the P-type Base junction for high-performance low-voltage power MOSFETs (Metal Oxide Semiconductor Field Effect Transistors), is proposed. An equivalent shallow-junction structure for P-Base junction with uniform impurity distribution is achieved by adopting green laser annealing of pulsed mode. Higher impurity activation for the shallow junction has been achieved by the laser annealing of melted phase than by conventional RTA (Rapid Thermal Annealing) of solid phase. The application of the laser annealing technology in the fabrication process of Low-Voltage U-MOSFET is also examined.