The bonding of plasma enhanced chemical vapor deposition (PECVD) silicon dioxide layers, deposited at 300oC, to thermal silicon dioxide layers is described. The PECVD oxide requires pre-bond annealing and CMP for void free bonding. Post bond annealing for bond strengthening must be performed at a lower temperature than the pre-bond annealing step. Bond strengths of 1J/m2 have been achieved after bond annealing at 400oC. This bonding method can be used in layer/circuit transfer and has been demonstrated with the transfer of a 2µm SOI layer from one substrate to another.