We report the first high-gain polysilicon emitter bipolar transistors fabricated on zone-melting-recrystallized (ZMR) silicon-on-insulator (SOI) material. Polysilicon emitter bipolar transistors made on bulk-silicon wafers with identical and simultaneous heat treatments show significant differences in emitter resistance and dc characteristics as compared with SO1 bipolar transistors. Post-metal anneal improves the current gain and base current ideality at low base-emitter voltages for both types of wafers.