In this paper, we present a novel non-classical NMOS transistor with elevated body and two embedded oxide (EBTEO) to replace the conventional PMOS in a unipolar CMOS inverter. According to the simulation results, the proposed EBTEO structure with punch-through effect can be used to achieve the conventional PMOS-like characteristics and can approach good logic gate output characteristics. Also, our proposed novel CMOS inverter can reduce 33% averagely in the gate delay time when compared with the conventional CMOS, because it is composed of the same type transistors. Meanwhile, the channel widths for the new CMOS gates may no longer be necessary to compensate, and it can share the common electrodes areas, so that the mask-layout area can be reduced 73%.