Complementary metal-oxide-semiconductor transistor structure for high density and high performance integrated circuits

A semiconductor device, comprising;

• a substrate;
• a first insulating layer formed on the substrate;
• a multi-layer fin formed on the insulating layer and including a first semiconductor fin layer on the first insulating layer, a second insulating fin layer on the first semiconductor fin layer, and a second semiconductor fin layer on the second insulating fin layer, and the multi-layer fin including two side surfaces and a top surface;
• a gate oxide layer formed on both side surfaces of at least an active region of the multi-layer fin;
• a dielectric layer which is formed on the top surface of said multi-layer fin with a thickness greater or equal to that of the gate oxide;
• and
• a gate formed on said first insulating layer and third oxide layer proximate to the side surfaces and the top surface of said multi-layer fin.