Helium ions of doses between 1012 and 3 × 1016 cm−2 are implanted into metal‐oxide‐semiconductor (MOS) structures with an energy of 1 MeV. Deep centers are induced which create a buried intrinsic layer in both, n‐ and p‐type silicon. This layer separates the surface region from the substrate by two n‐i and i‐n or p‐i and i‐p junctions. The structure is characterized by the measurements of the MOS admittance, the MOS channel admittance, MOS crosstalk, and spreading resistance. Advantages of this layer for isolation are seen in four facts: the formation of the two junctions is independent of the substrate type, the junctions are stable for temperatures beyond 1000 °C, they form a barrier for leakage currents from the bulk, and the layer acts as an additional gettering region.