The present invention discloses a heat dissipation structure for a SOI field effect transistor having a schottky source/drain, which relates to a field of microelectronics. The heat dissipation structure includes two holes connected with a drain terminal or with both a source terminal and a drain terminal, which are filled with an N-type material with high thermoelectric coefficient and a P-type material with high thermoelectric coefficient respectively. A metal wire for the N-type material with high thermoelectric coefficient in the vicinity of the drain terminal is applied a high potential with respect to the drain terminal, and a metal wire for the P-type material with high thermoelectric coefficient in the vicinity of the drain terminal is applied a low potential with respect to the drain terminal. A metal wire for the N-type material with high thermoelectric coefficient in the vicinity of the source terminal is applied a high potential with respect to the source terminal, and a metal wire for the P-type material in the vicinity of the source terminal is applied a lower potential with respect to the source terminal. By way of a Peltier effect, in the present invention heat can be absorbed at a contact portion between the thermoelectric material and the source/drain, and at the same time dissipated at a connection portion between the thermoelectric material and a bottom electrode metal, so that the heat generated in an active region of the device is effectively transferred to the substrate and dissipated through a heat sink.