The N eXT (New X-ray Telescope) satellite to be launched around 2010, has a large e ective area in the 0.1-80 keV band with the use of the multilayer super mirror (HXT). As one of the focal plane detectors for N eXT , we have been developing the Soft X-ray Imager (SXI). SXI consists of charge coupled devices (CCDs). In order to increase the quantum e ciency (Q.E.) as high as possible, i.e., to detect X-rays collected by HXT as many as possible, we developed a "fully-depleted and back-illuminated CCD" in the attempt to improve the Q.E. of soft X-rays by the back-illuminated structure and that of hard X-rays by thickening of a depletion layer. Thanks to a high-resistivity (over 10k · cm) n-type Si, we have successfully developed Pch CCDs with very thick depletion layer of over 300 m, which is 4 times thicker than that of established X-ray MOS CCDs (for example XIS, EPIC-MOS and ACIS-I). Furthermore, we have already confirmed we can thin a wafer down to 150 m independent of its resistivity from the experience of the development of the back supportless CCD. Based on these successful results, we fabricated a test device of "fully-depleted and back-illuminated CCD" with the high resistivity (10k · cm) N-type Si thinned down to 200 m. The pixel number and size are 512 × 512 and 24 × 24 m, respectively. For optical blocking, we coated the surface with Al. We evaluated this test device and confirmed the thickness of depletion layer reaches 200 m as we expected. In this paper, we present progress in development of these devices for SXI.