A double electron layer tunneling device is presented. Electrons tunnel from a two dimensional emitter layer to a two dimensional tunneling layer and continue traveling to a collector at a lower voltage. The emitter layer is interrupted by an isolation etch, a depletion gate, or an ion implant to prevent electrons from traveling from the source along the emitter to the drain. The collector is similarly interrupted by a backgate, an isolation etch, or an ion implant. When the device is used as a transistor, a control gate is added to control the allowed energy states of the emitter layer. The tunnel gate may be recessed to change the operating range of the device and allow for integrated complementary devices. Methods of forming the device are also set forth, utilizing epoxy-bond and stop etch (EBASE), pre-growth implantation of the backgate or post-growth implantation.