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This paper describes a new device concept [a variable-body-factor fully depleted silicon-on-insulator (SOI) MOSFET], where the body factor is modulated by the substrate bias. The buried oxide in the SOI substrate is extremely thin. The operation principle, simulation result, measurement data of dc characteristics, and measurement data of ring oscillators are described, and the low-power/high-speed characteristics of this new device concept is discussed. It is also shown that the device concept is applicable to multiple-gate structures such as a FinFET.