A GaN based depletion mode metal oxide semiconductor field effect transistor (MOSFET) was demonstrated using Ga{sub 2}O{sub 3}(Gd{sub 2}O{sub 3}) as the gate dielectric. The MOS gate reverse breakdown voltage was > 35V which was significantly improved from 17V of Pt Schottky gate on the same material. A maximum extrinsic transconductance of 15 mS/mm was obtained at V{sub ds} = 30 V and device performance was limited by the contact resistance. A unity current gain cut-off frequency, f{sub {tau}}, and maximum frequency of oscillation, f{sub max} of 3.1 and 10.3 GHz, respectively, were measured at V{sub ds} = 25 V and V{sub gs} = {minus}20 V
