| 摘要 |
To present a SOI type MOS element excellent in yield, performance and characteristic, easy in manufacture, and low in cost, and a method of manufacturing the same. A SOI type MOS transistor structure comprising polysilicon electrodes 128 for gate, source and drain composed by burying into trench holes 120a, 120b, 120c respectively formed in a semiconductor substrate 110, a gate oxide film 122 formed in the entire inside of the trench hole 120a, N-diffusion layer 124 and N+ diffusion layer 126 formed in the entire inside of the trench holes 120b and 120c, and a thick SiO2 film 114 in a trench hole 113 formed in the semiconductor substrate 110 so as to surround the transistor.
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