A semiconductor device of SOI structure exhibits a excellent heat-radiating characteristic while assuring breakdown-voltage and element-isolating performance. A buried silicon oxide film having a thickness required by the breakdown-voltage of a semiconductor element is buried between a SOI layer and a silicon substrate. A SOI layer is divided into island silicon regions by a groove for electrical-isolation use, and the groove is filled with dielectric such as an oxide film and polycrystalline silicon. In an island silicon region, a LDMOS transistor having high breakdown voltage may be formed as the semiconductor element, and potential distribution is created in accordance with a voltage application to the semiconductor element. The buried silicon oxide film at a region where low electric potential is distributed, for example a region below a grounded well region of the LDMOS transistor, is made thin. Through the thin portion of the buried silicon oxide film, heat generated by the operation of the semiconductor element can easily be propagated to the silicon substrate and radiated.