The invention discloses a drain / source region medium (PN junction) isolation front grid N-MOSFET (Metal-Oxide-Semiconductor Field Effect Transistor) radio frequency switch ultralow loss device based on a SOI (Silicon on Insulator) process. A SOIN-MOSFET device source (drain) region is remoulded, a PN junction or a dielectric capacitance is formed on the source (drain) region, the junction depth of the source region is deeper, a P-type doping or medium is manufactured in the middle of the drain region to form the PN junction or the dielectric capacitance, and the isolation of direct current bias applied to the drain region is formed; through the arrangement of body grid and back grid bias, a back grid MOSFET channel is on, and a drain region alternating current signal of a front grid N-MOSFET is coupled to a back grid MOSFET; as the back grid MOSFET works in an on state, the structure adjusts the impedance under the on state of the front grid MOSFET, the radio frequency loss when the front grid N-MOSFET is used for switch on-state application is reduced, and the loss of the radio frequency switch is ultralow; when a self-heating effect of the device is produced and causes the back grid MOSFET to form negative impedance, or when the back grid MOSFET works in an amplification state, a front grid coupling signal can be directly amplified, the energy loss under the front grid on-state is compensated, and the loss is further reduced.