This paper presents an X-band transmit/receive switch using multi-gate NMOS transistors in a silicon-on-insulator CMOS process. For low loss and high power handling capability, floating body multi-gate NMOS transistors are adopted instead of conventional stacked NMOS transistors, resulting in 53% reduction of transistor area. Comparing to the stacked NMOS transistors, the mull gate transistor shares the source and drain region between stacked transistors, resulting in reduced chip area and parasitics. The impedance between bodies of gates in multi-gate NMOS transistors is assumed to be very large during design and confirmed after measurement. The measured input 1 dB compression point is 34 dBm. The measured insertion losses of TX and RX modes are respectively 1.7 dB and 2.0 dB at 11 GHz, and the measured isolations of TX and RX modes are > 27 dB and > 20 dB in X-band, respectively. The chip size is 0.086 mm(2) without pads, which is 25% smaller than the T/R switch with stacked transistors.