The invention relates to an MOS (
Metal-
oxide Semiconductor)
transistor and a making method thereof. The MOS
transistor comprises a
silicon substrate, an
oxide layer arranged on the
silicon substrate, top
silicon arranged on the
oxide layer, a first gate through hole, a second gate through hole, a
gate dielectric, a gate, a source / drain
electrode extension region and a source / drain
electrode, wherein the top silicon consists of a first p-type
single crystal silicon layer, a first n-type
single crystal silicon layer, a second p-type
single crystal silicon layer and a second n-type
single crystal silicon layer, the first gate through hole is arranged in the center of the first p-type
single crystal silicon layer, a second gate through hole is arranged in the center of the second p-type
single crystal silicon layer, the
gate dielectric and gate are arranged on the inner wall of the first gate through hole, the inner wall of the second gate through hole and the second n-type single
crystal silicon layer, the source / drain
electrode extension region is arranged in a source / drain electrode region at both sides of the gate, the source / drain electrode is arranged in the source / drain electrode region at the both sides of the gate, and corners of the first n-type single
crystal silicon layer and the second n-type single
crystal silicon layer are smooth. The invention enhances the utilization ratio of the area of a
chip and solves the
corner effect caused by strong corner current.