For low power yet high performance processing in battery driven devices, a coarse grained reconfigurable accelerator called Cool Mega Array (CMA)-SOTB is implemented by using Silicon on Thin BOX (SOTB), a new process technology developed by the Low-power Electronics Association & Project (LEAP). A real chip using a 65nm experimental process achieved a sustained performance of 192MOPS with a power supply of 0.4V and power consumption of 1.7mW. A clock frequency of 89MHz was achieved with a power supply of just 0.4V when a forward bias voltage was given. When using a reverse bias, the leakage current could be suppressed to less than 20μW in the stand-by mode. The key concept of CMA-SOTB is maintaining a balance between performance and leakage current by independently controlling the bias voltages of the PE array and the microcontroller. Evaluations of the operational frequency and power consumption of filter application programs shed light on how to find the combination of bias voltages that achieves the best energy efficiency for a required performance. The range of advantageous power supply voltage for a required performance considering the body bias was also found.