Method of making V-MOS field effect transistors utilizing a two-step anisotropic etching and ion implantation

A method of making V-MOS field effect transistors is disclosed wherein a masking layer is first formed over a surface of a crystalline substrate. An aperture is then formed in the masking layer to expose the surface of the substrate. An anisotropic etchant is applied to the exposed surface so that a groove having a decreasing width within increasing depth is formed. However, the etch is not allowed to go to completion with the result that a partially formed V-shaped groove is formed. Ions are accelerated through the aperture for implantation in the crystalline substrate in the lower portion of the partially formed V-shaped groove. Thereafter, an anisotropic etchant is reapplied to the partially formed V-shaped groove, and the etch is allowed to go to completion.