Based on a 90-nm silicon-on-insulator (Sol) CMOS process, the floating-body potential of H-gate partially depleted Sol pMOS and nMOS devices with physical gate oxide of 14 Angstrom is compared. For pMOS devices, because the conduction-band electron (ECB) tunneling barrier is lower (congruent to 3.1 eV), the ECB direct-tunneling current from the n(+) poly-gate beside the body terminal will contribute to a large amount of electron charges into the neutral region and dominate the floating-body potential under normal operations. Conversely, owing to the higher valence-band hole tunneling barrier (congruent to 4.5 eV), the floating-body potential of nMOS devices is dominated by the band-to-band-tunneling mechanism at the drain-body junction, not the direct-tunneling mechanism.