Patent ID: 7956415

Claim:
A semiconductor structure comprising: a top semiconductor layer including a first top semiconductor portion having a first thickness and a second top semiconductor portion having a second thickness and laterally abutting said first top semiconductor portion, wherein said first thickness is greater than said second thickness; a field effect transistor comprising a body region, a first diffusion region, and a second diffusion region, wherein said body region includes a portion of said first top semiconductor portion and a portion of said second semiconductor portion; a buried insulator layer vertically abutting said top semiconductor layer, wherein said first diffusion region is located in said first top semiconductor portion, contacts said body region, and has said first thickness, and said second diffusion region has said second thickness; a handle substrate vertically abutting said buried insulator layer; and a spacer structure laterally abutting a sidewall of said buried insulator layer and having a different composition than said buried insulator layer.