Stress enhanced MOS transistors are provided. A semiconductor device is provided that comprises a semiconductor-on-insulator structure, a gate insulator layer, a source region, a drain region and a conductive gate overlying the gate insulator layer. The semiconductor-on-insulator structure comprises: a substrate, a semiconductor layer, and an insulating layer disposed between the substrate and the semiconductor layer. The semiconductor layer has a first surface, a second surface and a first region. The gate insulator layer overlies the first region, the conductive gate overlies the gate insulator layer, and the source region and the drain region overlie the first surface and comprise a strain-inducing epitaxial layer