The impact of deformation potential increase at metal–oxide–semiconductor (MOS) interfaces on stress effects is thoroughly studied. In our previous study, we revealed that the deformation potential (D
ac) of Si increases at MOS interfaces. The energy split between two- and four-fold valleys is proportional to D
ac. Therefore, it is considered that the D
ac increase at MOS interfaces has an affect on strain effects. D
ac effectively changes by adjusting Si-on-insulator (SOI) thickness and carrier distribution at MOS interfaces. Therefore, the SOI thickness dependence and carrier distribution dependence of electron mobility enhancement ratio (Δµe/µe) under strain are investigated. Experimental results are explained by the model including the D
ac increase at MOS interfaces. In addition, experimental data are well reproduced by calculation using the position-dependent-D
ac model. By applying uniaxial strain, effective mass, subband occupation, and intervalley scattering rate are also changed. Their effects on Δµe/µe are also discussed in this paper.