SOI device and method of fabricating the same

A Silicon-on-Substrate (“SOI”) device comprising:

• an SOI substrate comprising a stacked structure of a base substrate, a semiconductor layer, and a buried oxide layer separating the base substrate and the semiconductor layer;
• an oxide structure extending through the semiconductor layer and contacting the buried oxide layer, the oxide structure comprising a plurality of field regions that define and separate a first and second active region within the semiconductor layer;
• a gate oxide layer formed on an upper surface of each of the active regions;
• a gate electrode pattern comprising a conductive material formed on each of the gate oxide layers;
• a source region and a drain region formed in each of the active regions on opposite sides of the gate electrode pattern;
• and
• a gate electrode line comprising the conductive material extending over a portion of the oxide structure separating the first and second active regions, and providing electrical contact between the gate electrode pattern in the first active region and the gate electrode pattern in the second active region, wherein:
• the gate electrode pattern is characterized by a width W1;
• the gate electrode line is characterized by a width W2;
• and W2>W1.