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A novel silicon-on-insulator (SOI) high-voltage device with a compound buried layer (CBL SOI) consisting of two oxide layers and a polysilicon layer between them is proposed. Its breakdown characteristic is investigated theoretically and experimentally. Theoretically, its vertical breakdown voltage (BV) is shared by two oxide layers; furthermore, the electric field in the lower buried oxide layer of EI2 is increased from about 78 to 454 V/mum by holes collected on the bottom interface of the polysilicon. Both result in an enhanced BV. Experimentally, 762-V SOI diode is obtained. The maximal temperature of CBL SOI diode is reduced by 16.9 K because a window in the upper buried oxide layer alleviates the self-heating effect.