A novel silicon-on-insulator (SOI) high-voltage device structure and its eliminating back-gate bias effects are presented. The structure is characterized by a compound buried layer (CBL) made of two oxide layers and a polysilicon layer between them. At the high-voltage blocking state, holes collected on the polysilicon bottom interface shield the SOI layer and the upper buried oxide (UBO) layer from the back-gate bias Vbg, resulting in a constant breakdown voltage (BV) and the same electric field and potential distributions in the SOI layer, UBO, and polysilicon under different the back-gate biases for a CBL SOI REduced SURface Field (RESURF) Lateral Double-diffused MOS (LDMOS). Vbg only impacts the field strength and voltage drop in the lower buried oxide (LBO) layer. Moreover, based on the continuity of electric displacement, the holes enhance the field in the LBO from 80 V/mum of the conventional SOI to 457 V/mum at Vbg = 0 V, leading to a high BV. A 747-V CBL SOI LDMOS is fabricated, and its eliminating back-gate bias effect is verified by measurement. In addition, the CBL SOI structure can alleviate the self-heating effects due to a window in the UBO.