SOI transverse device and manufacturing method

The invention relates to an SOI transverse device structure and a manufacturing method, the SOI transverse device structure comprises a substrate, a buried oxide layer, a drift region and an active region, the substrate, an insulating layer and the drift region on the insulating layer comprise a vertical conductive structure, and the section of the vertical conductive structure penetrating through the insulating layer and silicon on the insulating layer in the vertical direction is in a long strip shape; the vertical conductive structure further comprises a low dielectric constant medium and polycrystal in the groove wall; the active region further comprises a source region and a drain region. The dielectric withstand voltage at the coupling electrode and the buried oxide is greatly improved along with the reduction of the dielectric constant, and the breakdown voltage is higher under the condition that the specific conductance is not influenced. Meanwhile, the invention provides a process method for deep bur