In order to minimize the self-heating effect of the classic SOI devices,SOI structures with Si3 N4 film as a buried insulator (SOSN) are successfully formed using epitaxial layer transfer technology for the first time. The new SOI structures are investigated with high-resolution cross-sectional transmission electron microscopy and spreading resistance profile. Experiment results show that the buried Si3 N4 layer is amorphous and the new SOI material has good structural and electrical properties. The output current characteristics and temperature distribution are simulated and compared to those of standard SOI MOSFETs. Furthermore, the channel temperature and negative differential resistance are reduced during high-temperature operation, suggesting that SOSN can effectively mitigate the selfheating penalty. The new SOI device has been verified in two-dimensional device simulation and indicated that the new structures can reduce device self-heating and increase drain current of the SOI MOSFET.