The invention discloses an interdigital structure capable of regulating the channel current of vertical gate SOI CMOS devices, which comprises a plurality of vertical gate SOI CMOS devices which are distributed in parallel, wherein PMOS regions of the adjacent vertical gate SOI CMOS devices are adjacent, and NMOS regions are also adjacent; source regions of all of the vertical gate SOI CMOS devices are positioned on the same side, and drain regions are positioned on the other side; and gate electrodes of all of the vertical gate SOI CMOS devices are led out of the side surface to form interdigital gate electrodes. The adjacent PMOS regions share one body electrode; the adjacent NMOS regions share one body electrode; and all of the body electrodes are connected in parallel to form an interdigital body electrode. All source electrodes led out from the source regions are connected in parallel to form an interdigital source electrode; and all drain electrodes led out from the drain regions are connected in parallel to form an interdigital drain electrode. In the invention, the gate electrodes of the plurality of the CMOS devices are connected in parallel by an interdigital topological structure, which is equivalent to improving the equivalent gate width of the vertical gate SOI CMOS devices so as to fulfill the aim of regulating the channel current of the vertical gate SOI CMOS devices.