The fabrication of n-type multi-wire MOSFETs on SOI material with triple-gate structures is presented. The output and transfer characteristics of devices with a gate length of 70 nm and a MESA width of 22 nm demonstrate clearly the suppression of short channel effects (SCE). In addition, these triple-gate structures are compared with planar SOI devices of comparable dimensions. The influence of biasing the substrate (back gate) is analyzed and compared to simulation data.