Based on SIMOS SOI devices, the gate-oxide breakdown effect coupled by channel hot carriers is studied in this paper. It is found that,in n-channel devices, the gate-oxide breakdown is at tributed to the fixed defect in SiO2 crystal lattice structure induced by high-energy hole injection into gate oxide. And the trapping of electron negative charge in gate oxide also accelerates the breakdown.While in PMOS devices, both local electric field in oxide enhancement caused by trapped electrons ,and the electric field on interface increasing induced by trapped holes and the generation of permanent damage in crystal lattice, can lead to gate oxide breakdown directly. The studies also show that the behavior after oxide layer broken down in NMOS and PMOS is different.