A low-power microcontroller has been developed with 0.10 µm bulk compatible body-tied SOI technology. For this work, only two new masks are required. For the other layers, existing masks of a prior work developed with 0.18 µm bulk CMOS technology can be applied without any changes. With the SOI technology, the high-speed operation of over 600 MHz has been achieved at a supply voltage of 1.2 V, which is 1.5 times faster than prior work. Also, a five times improvement in the power-delay product has been achieved at a supply voltage 0.8 V. Moreover, the compatibility of the SOI technology with bulk CMOS has been verified, because all circuit blocks of the chip, including logic, memory, analog circuit, and PLL, are completely functional, even though only two new masks are used.