Patent attributes
An epitaxial semiconductor layer or a stack of a silicon germanium alloy layer and an epitaxial strained silicon layer is formed on outer sidewalls of a porous silicon portion on a substrate. The porous silicon portion and any silicon germanium alloy material are removed and a semitubular epitaxial semiconductor structure in a three-walled configuration is formed. A semitubular field effect transistor comprising inner and outer gate dielectric layers, an inner gate electrode, an outer gate electrode, and source and drain regions is formed on the semitubular epitaxial semiconductor structure. The semitubular field effect transistor may operate as an SOI transistor with a tighter channel control through the inner and outer gate electrodes, or as a memory device storing electrical charges in the body region within the semitubular epitaxial semiconductor structure.