Patent ID: 7332793

Claim:
A semiconductor device comprising: an SOI substrate having a substrate portion as a foundation, a buried oxide film provided on said substrate portion, and an SOI layer provided on said buried oxide film; an inductance element provided above said SOI layer; an MOS transistor provided on said SOI substrate; a plurality of first active layers provided in a main surface of said SOI layer in a first region under said inductance element, said plurality of first active layers being electrically isolated from outside of the semiconductor device and being independent of, and electrically isolated from, each other; and a plurality of first gate electrodes provided on said main surface of said SOI layer in said first region being electrically isolated from outside of the semiconductor device and being independent of, and electrically isolated from, each other, wherein an arrangement pattern of said plurality of first gate electrodes nearly matches with an arrangement pattern of said plurality of first active layers and said plurality of first gate electrodes are aligned on said plurality of first active layers, and said plurality of first active layers are formed of portions of said SOI layer that are separated and electrically isolated from each other by an isolation insulating film that extends from the surface of said SOI layer to reach said buried oxide film through said SOI layer.