There are many inventions described and illustrated herein. In a first aspect, the present invention is directed to integrated circuit device including SOI logic transistors and SOI memory transistors, and method for fabricating such a device. In one embodiment, integrated circuit device includes memory portion having, for example, PD or FD SOI memory cells, and logic portion having, for example, high performance transistors, such as Fin-FET, multiple gate transistors, and/or non-high performance transistors (such as single gate transistors that do not possess the performance characteristics of the high performance transistors). In another aspect, the present invention is directed to a method of manufacture of such integrated circuit device.