b 4 c following the trench etch a sacrificial oxide 125 is provided on silicon 122 to clean the sidewalls 120 a 120 b of the silicon 122 so that the subsequent gate oxide will have a conformal and aligned growth and thereby provide a high quality oxide for the transistor device subsequently formed this sacrificial oxide will consume a portion of silicon 122 and will narrow the effective distance between the first and second gates because of this oxidation step and the gate oxidation step hereinafter described the width w of silicon 122 can be formed to a minimum of approximately 20 nanometers following oxidation at which point oxidation stress will negatively impact the functioning of the device thus for example if the desired final silicon width w in the silicon 122 is to be 30 nanometers the width w of the nitride 110 must be 50 nanometers to accommodate both the sacrificial and the gate oxide for an initial width w of 70 nanometers the second nitride 155 will have to be larger than 80 nanometers for a width of 120 nanometers the second nitride 155 will have to be larger than 170 nanometers it should be understood that the definition of width w limits the channel length in the y y u2032 direction required in order to fully deplete the channel in.