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The behavior of the Lorentzian noise overshoot time constant /spl tau/ and plateau amplitude is investigated in fully depleted silicon-on-insulator MOSFETs with the back gate in accumulation. It is shown that /spl tau/ is identical for long-channel nand p-MOSFETs in the gate overdrive voltage range studied. For shorter lengths (L = 0.12 μm), a slight reduction of /spl tau/ for the p-MOSFETs and an increase for the short n-MOSFETs has been found. The observations will be explained by considering both the injection of majority carriers in the floating body through electron valence-band tunneling and the dynamic resistance of the source-body and gate-body junction.