The necessity for more data agglomeration and computational knack has rebuked the swelling of very large-scale integration (VLSI) circuits. Nevertheless, as devices curtail, physical occlusions existent earnest contraventions to the integrated circuit sector. Traditional metal oxide semiconductor (MOS) technology is under squeeze, and new convictions are being pursued. The physical occlusions of bulk Si Metal Oxide Semiconductor Field Effect Transistors (MOSFETs), including attenuated carrier mobility and aggravated leakage currents, have flourished the amends of other technologies. Silicon-on-insulator (SOI) mechanism is a highly expectant solution with elevated isolation, radiation hardness, and switching speeds. SOI MOSFETs also show competences such as lower leakage currents, latch-up-free operation, and better performance because of less parasitic capacitances. Overview of SOI MOSFET technology, SOI MOSFET characteristics, advantages, and disadvantages is given by this chapter. With the escalation of the number of devices in an integrated circuit (IC) chip to billions, SOI technology provides a way to overcome issues of power dissipation and device scaling.