We have fabricated a single-electron-tunneling(SET) transistor with a dual gate geometry based on the SOI structure prepared by SIMOX wafers. The split-gate is the lower-gate is the lower-level gate and located ∼ 100${AA}$ right above the inversion layer 2DEG active channel, which yields strong carrier confinement with fully controllable tunneling potential barrier. The transistor is operating at low temperatures and exhibits the single electron tunneling behavior through nano-size quantum dot. The Coulomb-Blockade oscillation is demonstrated at 15mK and its periodicity of 16.4mV in the upper-gate voltage corresponds to the formation of quantum dots with a capacity of 9.7aF. For non-linear transport regime, Coulomb-staircases are clearly observed up to four current steps in the range of 100mV drain-source bias. The I-V characteristics near the zero-bias displays typical Coulomb-gap due to one-electron charging effect.