A method for manufacturing a transistor includes forming a stack of semiconductor on insulator type layers including at least one substrate, surmounted by a first insulating layer and an active layer to form a channel for the transistor; forming a gate stack on the active layer; producing a source and a drain including forming, on either side of the gate stack, cavities by at least one step of etching the active layer, the first insulating layer, and part of the substrate selectively to the gate stack to remove the active layer, the first insulating layer, and a portion of the substrate outside regions situated below the gate stack; forming a second insulating layer on the bared surfaces of the substrate, to form a continuous insulating layer with the first insulating layer; baring of the lateral ends of the channel; and the filling of the cavities by epitaxy.