The invention discloses an SOI device capable of restraining back gate leakage current caused by radiation and a preparation method of the SOI device. The SOI device comprises a substrate, a buried oxide layer, a semiconductor body region, a grid region, a source region, a drain region, a grid side wall, a lightly doped drain (LDD) region and a leakproof region, wherein the leakproof region is sunk in the buried oxide layer and is located below the semiconductor body region. According to the photoetching SOI device, the buried oxide layer forms a sunk region, a semiconductor material is grown in an epitaxial mode and is doped regionally to form the leakproof region, the second portion in the middle is a heavily-doped region and is not easily radiated by positively charged trapped charge transoid formed by buried oxide, the back gate leakage current of the SOI device, which is caused by radiation, can be effectively restrained, and the reliability of the SOI device in a radiation environment is improved. According to the SOI device and the preparation method, only conventional processes such as photoetching, epitaxy and ion implantation doping are introduced during preparation of the conventional SOI device, so that the process is simple and compatible with existing technologies.