Silicon-on-insulator (SOI) devices have many advantages, such as high speed, low energy consumption, radiation-hard, and high integration. In this paper, the separation by implanted oxygen process under low-dose implantation conditions is studied by the two-step implantation method combined with the internal thermal oxidation process. The effects of different types of silicon wafers and different implantation doses on SOI surface defects, top Si thickness, buried oxide (BOX) layer thickness, BOX layer breakdown voltage, and top Si defect density were investigated. Ultra-thin SOI wafers are prepared by epitaxial silicon wafers and control the first implantation dose. The number of surface defects of SOI materials is less than 100 counts, the breakdown voltage of the BOX layer is about 7.8 MV/cm, and the top Si dislocation density is about 8 × 103 cm−2.
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