the present application discloses a semiconductor device formed on a soi substrate which comprises a buried insulating layer and a semiconductor layer on the buried insulating layer and a method for manufacturing the same , wherein a fin of semiconductive material having two opposing sides perpendicular to a main surface of the soi substrate is provided in the semiconductor layer , said semiconductor device comprising : a source region and a drain region provided at two ends of the fin respectively ; a channel region provided at a central portion of the fin ; and a stack of gate dielectric and gate conductor provided at one side of the fin , where the gate conductor is isolated from the channel region by the gate dielectric , wherein the gate conductor extends away from the one side of the fin in a direction parallel to the main surface of the soi substrate . the semiconductor device has an improved short channel effect and a reduced parasitic capacitance and resistance , which contributes to an improved electrical property and facilitates scaling down of the transistor .