This Master Thesis describes the design and the fabrication of a Single Electron Transistor (SET) on a FD SOI (Fully Depleted Silicon-on-Insulator) substrate. The SET is an ultra-sensitive sensor capable of measuring single charge transitions in the environment, which makes it the best candidate for the readout of a spin qubit state. Moreover, the SET illustrated in this Thesis is based on the silicon quantum dots technology and this aspect makes easier its integration with spin qubits. Such platforms already exist and will be introduced during the dissertation, but most of them are fabricated on bulk silicon and not on SOI.