A method is presented for forming a
semiconductor structure. The method includes forming a
bilayer buried insulator over a substrate, forming an extremely thin
silicon-on-insulator (ETSOI) over the
bilayer buried insulator, forming a dummy gate, and forming a source / drain next to the dummy gate, the source / drain defining a raised source / drain region. The method further includes depositing a
dielectric material over the raised source / drain regions, removing the dummy gate to define a recess, implanting a species within a first layer of the
bilayer buried insulator, and depositing a
gate dielectric and a conducting material within the recess. The method further includes removing the substrate,
etching the implanted portion of the first layer of the bilayer buried insulator to
expose a surface of a second layer of the bilayer buried insulator, and forming a back gate over the exposed second layer, the back gate self-aligned to the ETSOI channel.