A dual gate metal oxide semiconductor field effect transistor (MOSFET) with electrically variable shallow junctions (EJ-MOSFET) has been fabricated on silicon on insulator (SOI) substrates. This kind of transistor allows testing the limits of scalability at relaxed process requirements. Transistor gate lengths down to 12 run have been structured by electron beam lithography (EBL) and specific etching processes. The coupling of the upper gate to the inner transistor is carefully investigated. (C) 2003 Elsevier Ltd. All rights reserved.