The invention provides a technique to fabricate a dielectric plug in a MOSFET. The invention includes apparatus and systems that include one or more devices including a MOSFET having a dielectric plug. The dielectric plug is fabricated by forming an oxide layer over exposed source and drain regions in the substrate including a gate electrode stack. The formed oxide layer in the source and drain regions are then substantially removed to expose the substrate in the source and drain regions and to leave a portion of the oxide layer under the gate electrode stack to form the dielectric plug and a channel region between the source and drain regions.