A few days ago FUD Zilla claimed The Foundry Company wouldn't do SOI beyond 45nm but now they've published a correction and claim the new foundry will continue to use SOI for its 32nm processor process:
Contrary to our previous report, The Foundry Company will do Silicon on insulator in 32nm manufacturing process. We believed that SOI stops at 45nm. The Foundry Co. boys will continue to use SOI for its CPUs in the new 32nm FAB as this is the way to go, at least this is what company sources have told Fudzilla.
Intel obviously wants to stay away from SOI as it doesn’t likes the burden that this process brings but AMD traditionally has much better yields than Intel as AMD has only one and sometimes two operational fabs and needs to get the maximum out of it.
More info over here. The Foundry Company will likely roll out its first 32nm chips in volume sometime in 2010.