Abstract: An integrated circuit is formed using a substrate of a silicon-on-insulator type that includes a carrier substrate and a stack of a buried insulating layer and a semiconductor film on the carrier substrate. A first region without the stack separates a second region that includes the stack from a third region that also includes the stack. An MOS transistor has a gate dielectric region formed by a portion of the buried insulating layer in the second region and a gate region formed by a portion of the semiconductor film in the second region. The carrier substrate incorporates doped regions under the first region which form at least a part of a source region and drain region of the MOS transistor.