Patent ID: 7303950

Claim:
A semiconductor device having an SOI structure including a semiconductor substrate, a buried insulation layer over said semiconductor substrate and an SOI layer over said buried insulation layer, comprising: a PMOS transistor having a first gate electrode over a surface of said SOI layer, a p-type source region and a p-type drain region formed in said SOI layer at both sides of said first gate electrode, and an n-type channel forming region being between said p-type source region and said p-type drain region; a first body region having p-type conductivity formed in said SOI layer; a first connecting region having p-type conductivity being between said n-type channel forming region and said first body region; a NMOS transistor having a second gate electrode over a surface of said SOI layer, an n-type source region and an n-type drain region formed in said SOI layer at both sides of said second gate electrode, and a p-type channel forming region being between said n-type source region and said n-type drain region; a second body region having n-type conductivity formed in said SOI layer; a second connecting region having n-type conductivity being between said p-type channel forming region and said second body region; a first insulating film formed in said SOI layer and being between said PMOS transistor and said NMOS transistor; a second insulating film formed in said SOI layer and being between said n-type channel forming region and said first body region, and said second insulating film formed over said first connecting region; and a third insulating film formed in said SOI layer and being between said p-type channel forming region and said second body region, and said third insulating film formed over said second connecting region, wherein said p-type source and p-type drain regions of said PMOS transistor and said n-type source and n-type drain regions of said NMOS transistor contact to said buried insulation layer, and said first insulating film contacts to said buried insulating layer.