A novel fully depleted air AlN silicon-on-insulator (SOI) metal-oxide-semiconductor field effect transistor (MOS-FET) is presented, which can eliminate the self-heating effect and solve the problem that the off-state current of SOI MOSFETs increases and the threshold voltage characteristics become worse when employing a high thermal conductivity material as a buried layer. The simulation results reveal that the lattice temperature in normal SOI devices is 75K higher than the atmosphere temperature, while the lattice temperature is just 4K higher than the atmosphere temperature resulting in less severe self-heating effect in air AlN SOI MOSFETs and AlN SOI MOSFETs. The on-state current of air AlN SOI MOSFETs is similar to the AlN SOI structure, and improves 12.3% more than that of normal SOI MOSFETs. The off-state current of AlN SOI is 6.7 times of normal SOI MOSFETs, while the counterpart of air AlN SOI MOSFETs is lower than that of SOI MOSFETs by two orders of magnitude. The threshold voltage change of air AlN SOI MOSFETs with different drain voltage is much less than that of AlN SOI devices, when the drain voltage is biased at 0.8 V, this difference is 28mV, so the threshold voltage change induced by employing high thermal conductivity material is cured.