Localized temperature distribution in silicon on insulator (SOI) structures with trench isolations is calculated using three-dimensional computer simulation. Temperature rise in SOI transistors is about three times higher than in conventional structure transistors because the thermal conductivity of SiO2 is very low. If there are voids in the SiO2 layers and trench isolations, temperature in the SOI transistors increases significantly. A simple model is proposed to calculate steady-state temperature rise in SOI transistors.