US Patent 7598550 MOS transistor and manufacturing method thereof

There are provided a MOS transistor and a manufacturing method thereof. The MOS transistor includes a substrate on which an insulating layer is formed, a gate embedded in the insulating layer, wherein the top surface of the gate is exposed, a gate oxide layer formed on the insulating layer and the gate, a silicon layer formed on the gate oxide layer, and a source region and a drain region formed in the silicon layer to be in contact with the gate oxide layer.