In this work, we have fabricated and characterized the dual gate single-electron transistors (DG-SETs). This device has recessed channel and underlapped source/drain structure. Fabrication flow and device structure are described as well as operation schemes. Clear Coulomb oscillation peaks and negative differential trans-conductance curve are observed at room temperature (300 K). Measurement results obtained at period of Coulomb oscillation is 0.9 V due to an ultra-small control gate capacitance, and oscillation peaks are shifted through the sidewall gate bias. Also, in order to confirm that single electron tunneling is caused by the electrically induced tunneling barriers, and not by random fluctuations along the silicon-on-insulator (SOI) active, room temperature measurement results for device with different parameters is compared.