The formation process of buried oxide in low-dose oxygen-implanted wafers was investigated using Fourier-transform infrared absorption spectroscopy. In the wafers as-implanted with oxygen, the peak position of the Si–O–Si asymmetric stretching mode was observed to be lower in wave numbers for the lower dose samples, in which the oxygen atoms are buried as substoichiometric silicon oxide with small stress. Therefore, we conclude that the frequency shift is not caused by compressive stress but by the substoichiometry of the buried oxide. After annealing at over 600 °C, the buried oxide starts to form stoichiometric silicon dioxide, and completes it at over 1200 °C. However, we also found that some amount of oxygen atoms diffuse out of the wafer at a temperature over 1000 °C.