Disclosed is an SOI device on a bulk silicon layer which has an FET region, a body contact region and an STI region. The FET region is made of an SOI layer and an overlying gate. The STI region includes a first STI layer separating the SOI device from an adjacent SOI device. The body contact region includes an extension of the SOI layer, a second STI layer on the extension and a body contact in contact with the extension. The first and second STI layers are contiguous and of different thicknesses so as to form a split level STI.
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