Thermal capacitances are required to describe fast dynamic thermal behavior in SOI devices. This paper presents a physical model based on the AC technique, together with the characteristic thermal frequency determination through the frequency response of the output conductance, for calculating the thermal capacitance of single-finger and multi-finger SOI-MOSFETs. The model accounts for total gate width and substrate temperature, making evident the augmented thermal coupling when multi-fingers are used. Thermal capacitances and corresponding time constants, extracted from a variety of gate widths and number of fingers, are correctly predicted up to a substrate temperature of 150°C. Index Terms-electrothermal characterization, model, SOI-MOSFET, substrate temperature, thermal capacitance. I. INTRODUCTION ilicon-on-insulator (SOI) MOSFETs, having a buried oxide layer thicker than 100 nm, suffer from obstruction of the heat flow towards the substrate [1], [2]. This, together with the ultra-thin internal layers used at nanometer length scales, with a reduced thermal conductivity [3], [4], results in a remarkable self-heating effect, particularly in DC operation/biasing with relevant electrical power levels involved (as from dozens of mW [5]). This makes the design and configuration of terminals, acting as heat sinks, critical in SOI-MOSFET performance [1], [6]. The typical thermal model for the temperature rise in devices, induced by self-heating effects, consists of the equivalent circuit shown in Fig. 1, with the thermal resistance, Rth, and capacitance, Cth, being connected in parallel. This model is based on the following analogy between electrical