A thin filmed fully-depleted silicon-on-insulator (SOI) metal oxide semiconductor field effect transistor (MOSFET) utilizes a local insulation structure. The local insulative structure includes a buried silicon dioxide region under the channel region. The MOSFET body thickness is very small and yet silicon available outside of the channel region and buried silicon dioxide region is available for sufficient depths of silicide in the source and drain regions. The buried silicon dioxide region can be formed by a trench isolation technique or a LOCOS technique.