The invention relates to a
semiconductor device and a manufacturing method thereof. The
semiconductor device comprises a bottom
semiconductor layer; the buried
dielectric layer is located on the bottom semiconductor layer; the
transistor structure is located on the buried
dielectric layer; the insulation isolation structure is located on the side face of the
transistor structure, and the insulation isolation structure extends downwards to the buried
dielectric layer; the side surface of the conductive structure is surrounded by the insulating isolation structure, the bottom of the conductive structure penetrates through the buried
dielectric layer so as to be electrically connected with the bottom semiconductor layer, and the conductive structure extends upwards to lead out the potential of the bottom semiconductor layer. The
electric potential of the bottom semiconductor layer is led out to the upper surface of the
semiconductor device through the conductive structure, so that the influence of the
floating body effect is eliminated. And the conductive structure is surrounded by the insulating isolation structure arranged on the side surface of the
transistor structure, so that the influence of the conductive structure on the
isolation effect is reduced, and the withstand
voltage of the device is ensured.