The present invention puts forward a body-contact SOI transistor structure and method of making. The method comprises: forming a hard mask layer on the SOI; etching an opening exposing SOI bottom silicon; wet etching an SOI oxide layer through the opening; depositing a polysilicon layer at the opening followed by anisotropic dry etching; depositing an insulating dielectric layer at the opening followed by planarization; forming a gate stack structure by deposition and etching, and forming source/drain junctions of the transistor using ion implantation. By using the present invention, body contact for SOI field-effect transistors can be effectively formed, thereby eliminating floating-body effect in the SOI field-effect transistors, and improving heat dissipation capability of the SOI transistors and associated integrated circuits.