SOI CMOS has become a mainstream CMOS technology. In this paper, we will first give a brief overview of the key attributes and challenges of SOI CMOS. As we scale CMOS into 100 nm and beyond, SOI opens novel opportunities, where bulk CMOS is approaching its limits. We will review the extendibility of benefits of SOI (performance gain and floating body effects at 100 nm and beyond). SOI opens some very exciting opportunities in RF CMOS, low power, and other elements needed for system on chip. SOI CMOS is the technology to use when high performance, low power, and capability to easily integrate other needed elements for SOC, at CMOS generations beyond 100 nm.