▎ 摘　　要

NOVELTY - The method involves forming a fin on a substrate, and forming a side wall on the side wall of the fin. The substrate is anisotropically etched, and a bottom structure is left below the fin. The substrate is isotropically etched, and width of the bottom structure is reduced. An oxidation or nitridation process is performed on the bottom structure to convert the substrate into an oxide or a nitride insulator. The oxidation or nitridation process is performed on the bottom structure to convert the substrate into an insulator. The material of the substrate is selected from any one of silicon (Si), germanium (Ge), SOI, GeOI, strained silicon, silicon germanium (SiGe), gallium nitride (GaN), gallium arsenide (GaAs), graphene, SiC, and carbon nanotubes. USE - Method for manufacturing fin on insulator. ADVANTAGE - The fine fin line is formed by the special stepped etching process. The good insulating isolation with the substrate is formed by the oxidation or the lower part of the nitride fin. Thus, the performance and the reliability of the device are improved. DESCRIPTION OF DRAWING(S) - The drawing shows a schematic view of the fin on insulator.