We introduce a new self-aligned process for fabricating planar double-gate metal-oxide-semiconductor field-effect transistors (MOSFETs). The source/drain area is defined first by opening a trench in a silicon-on-insulator layer. In the trench, a bottom gate, a silicon channel and a top gate are stacked up by selective epitaxy, lateral solid-phase epitaxy and a damascene process, respectively. We demonstrate MOSFET operations controlled by a tied double gate and those by independently biased top and bottom gates.