This invention relates to a process for the manufacture of a semiconductor device, the method comprising: providing a first substrate a step, forming a doped layer in the surface region of the first substrate, forming a buried oxide layer on the doped layer, forming a semiconductor layer on the buried oxide layer to obtain a SeOI wafer, the SeOI while maintaining the buried oxide layer and the semiconductor layer in a second region of the wafer, removing the buried oxide layer and the semiconductor layer from the first region of the SeOI wafer, forming a top transistor in the second region , and the bottom transistor in the first region, more specifically, forming a recessed channel array transistor, forming a p- channel, and / or n- channel transistor in the second region is the doped layer or in forming a doped layer by the back gate and the transistor in the first region, more specifically, forming a recessed channel array transistor has a source, or by the doped layer in said doped layer and and forming a drain region.
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