A silicon-on-insulator device structure having a silicon-on-insulator
substrate, a transistor and a control transistor is provided. The
transistor and the control transistor are disposed on the
silicon-on-insulator substrate. The transistor and the control transistor
share a common source region. The drain region of the transistor is
electrically connected to the main body of the transistor. By forming of a
control transistor between the source terminal and the main body of the
transistor and switching the control transistor on or off on demand, the
silicon-on-insulator device embodies the advantages of both floating-body
effect and body-tied characteristic.