We propose an integrate-and-fire neuron circuit and synaptic devices with the floating body MOSFETs. The synaptic devices consist of a floating body MOSFET to imitate biological synaptic characteristics. The synaptic learning is performed by hole accumulation. The synaptic device has short-term and long-term memory in a single silicon device. I&F neuron circuit emulate the biological neuron characteristics such as integration, threshold triggering, output generation, and refractory period, using floating body MOSFET. The neuron circuit sends feedback signal to the synaptic transistor for long-term memory.