There is a method of manufacturing a semiconductor device with a dual gate field effect transistor, the method including a semiconductor body a semiconductor material having a surface with a source region and a drain region of a first conductivity type and with a channel region of a second conductivity type opposite to the first conductivity type between the source region and the drain region and with a first gate region separated from the surface of the semiconductor body by a first gate dielectric above the channel region and with a second gate region situated opposite to the first gate region and formed within a recess in an opposite surface of the semiconductor body so as to be separated from the channel region by a second gate dielectric wherein the recess is formed with a local change of the doping of the channel region and by etching starting from the opposite surface of the semiconductor body.