MEMS devices and methods for manufacturing the same

A method of manufacturing a micro-electromechanical system device (MEMS device), the method comprising the steps of: Providing a workpiece (102; 202), wherein the work piece arranged in a substrate (104), one on the substrate (104) buried oxide layer (106, 206, 306, 406) and one (on the buried oxide layer 106, 206, 306, 406) arranged first semi-conductive material (108, 208, 308, 408), wherein the first semiconductive material (108, 208, 308, 408) having an upper surface; Forming at least one trench (110, 210, 310, 410) in the first semi-conductive material (108, 208, 308, 408), wherein an upper surface of the buried oxide layer (106, 206, 306, 406) at the bottom of at least one trench (110, 210, 310, 410) is exposed, wherein the at least one trench (110, 210, 310, 410) has a first side wall and a first side wall opposing second sidewall; Forming an insulating material layer (240; 115; 215; 315; 415; 515) on the upper surface of the first semi-conductive material ...