a method of forming a double - gated transistor having a rounded active region to improve goi and leakage current control comprises the following steps , inter alia . an soi substrate is patterned and a rounded oxide layer is formed over the exposed side walls of a patterned upper soi silicon layer . a dummy layer , having an opening defining a gate , is formed over the exposed patterned top oxide layer and the exposed portions of the upper soi silicon layer . an undercut is formed into the undercut lower soi oxide layer and the exposed gate area portion of the oxide layer is removed . the portion of the rounded oxide layer within the gate area is removed and a conformal oxide layer is formed over a part of the structure . a gate is formed within the second patterned dummy layer opening and the patterned dummy layer is removed to form the double gated transistor .