Theoretical and experimental results are presented which illustrate the influence of various parameters on the subthreshold behaviour of e.s.f.i.-s.o.s. transistors. The numerical analysis accounts for the thin silicon film and the existence of a second interface. A comparison is made with a corresponding bulk transistor, furthermore, between a two- and a one-dimensional analysis of e.s.f.i.-s.o.s. m.o.s.t. The agreement for real cases is found to be excellent.