This Letter reports a high performance β-Ga2O3 thin channel MOSFET with T gate and degenerately doped (n++) source/drain contacts regrown by metal organic chemical vapor deposition. Highly scaled T-gate with a gate length of 160–200 nm was fabricated to achieve enhanced RF performance and passivated with 200 nm silicon nitride. Peak drain current (ID,MAX) of 285 mA/mm and peak transconductance (gm) of 52 mS/mm were measured at 10 V drain bias with 23.5 Ω mm on resistance (RON). Metal/n++ contact resistance of 0.078 Ω mm was extracted from transfer length measurements. RON is possibly dominated by interface resistance between channel and highly doped n++ regrown layer. A gate-to-drain breakdown voltage of 192 V is measured for LGD = 355 nm resulting in average breakdown field (EAVG) of 5.4 MV/cm. This EAVG is the highest reported among all sub-micron gate length lateral FETs. Current gain cut off frequency (fT) of 11 GHz and record power gain cut off frequency (fMAX) of approximately 48 GHz were extracted from small signal measurements. fT is limited by DC-RF dispersion due to interface traps which needs further investigation. The fT·VBR product is 2.112 THz V for 192 V breakdown voltage. Device surpasses the switching figure of merit of Silicon and competitive with mature wide bandgap devices.