A poly-gate SOI MOSFETs have been fabricated using SIMOX wafers. To estimate the device characteristics, test patterns have been fabricated and several transistor electrical parameters have been extracted. NMOSFETs are operated in fully-depleted enhancement mode and PMOSFETs are operated accumulation mode. The threshold voltages and mobilities of the devices are measured as 0.87V, 503㎠/V·$\sec$ for NMOSFETs and -0.7V, 145㎠/V·$\sec$ for PMOSFETs, respectively. The subthreshold slopes of PMOSFETs are about 81.8mV/dec. But the subthreshold slopes of NMOSFETs cannot be measured due to the edge channel effects. The edge channel effects could be somewhat reduced by RTD of boron into island edge. The fixed oxide charge in the front gate oxide($Q_{ff}$) can be calculated from the front channel threshold voltage($V_{Tacc}$) of PMOSFETs.