It is an soi - unit on a solid silicon layer is disclosed, the a fet - area, a body contact region and a sti - region. The fet - region consists of an soi - layer and an overlying gate. The sti - region comprises a first sti - layer, which the soi - unit from an adjacent soi - unit separates. The body contact region comprises an extension of the soi - layer, a second sti - layer on the extension and a physical contact is in contact with the extension. The first and second sti - layer are adjacent to each other and have a different thickness, in order to form a stepped sti.
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