A simple process to fabricate double gate SOI MOSFET is proposed. The new device structure utilizes the bulk diffusion layer as the bottom gate. The active silicon film is formed by recrystallized amorphous silicon film using metal-induced-lateral-crystallization (MILL). While the active silicon film is not truly single crystal, the material and device characteristics show that the film is equivalent to single crystal SOI film with high defect density, like SOI wafers produced in early days. The fabricated double gate MOSFETs are characterized, which demonstrate excellent device characteristics with higher current drive and stronger immunity to short channel effects compared to the single gate devices. (C) 2004 Elsevier Ltd. All rights reserved.