A short review on recent advances of ion beam synthesis of buried insulating layers in silicon for the purpose of forming silicon‐on‐insulator (SOI) structures is presented. Aspects of materials research and device processing are discussed. These include low dislocation Soi, silicon oxynitride formation, gettering in Soi‐structures with epitaxial layers, minimization of unwanted doping and the beneficial effect of thin silicon layers (d ≦ 100 nm) on the properties of semiconductor devices with submicron dimensions.
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