This paper presents a novel layout approach using dual supply voltage technique. In Placing and Routing (P&R) phase, conventional approaches for dual supply voltages need to separate low supply voltage cells from high voltage ones. Consequently its layout tends to be complex compared with single supply voltage layout. Our layout approach uses cells having two supply voltage rails. Making these cells is difficult in bulk due to increase in area by n-well isolation or in delay by negative body bias caused by sharing n-well. On the other hand, making cells with two supply voltage rails is easy in body-tied PD-SOI owing to trench isolation of each body of transistor. Since our approach for dual supply voltages offers freedom for placement as much as conventional ones for single supply voltage, exsting P&R tools can be used without special operation. Simulation results with MCNC circuits and adders show that our approach reduces power by 23% and 25%, respectively, showing almost the same delay with single supply voltage layout.