Implantation of silicon with He+ ions (energy 300 keV, dose 5×1015 cm–2) and subsequent processing of Si:He structures at high temperature (HT) up to 1270 K under Ar hydrostatic pressure (HP) up to 1.2 GPa results in a creation of spongy‐like buried layer at the projected range of He ions, which is about 1.4 μm depth. Upon subsequent treatment of Si:He structures at 573 K in deuterium plasma under 3×102 Pa, deuterium is accumulated with concentrations up to about 1019 cm–3 at two different well pronounced local regions: (i) subsurface region with the width of about 0.5 μm and (ii) region‐around the projected range of He ions. As follows from TEM, X‐Ray and SIMS measurements, microstructure of nano‐structured spongy‐like layer and D concentration are dependent on HT, HP and processing time. It is established that further annealing of plasma treated Si:He,D at 723 K under 105 Pa/1.1 GPa for 1 h leads to a release of deuterium from both mentioned above local regions of the Si:He,D structures. It is concluded that spongy‐like buried layer created by He+ implantation can be used for gettering / accumulation of deuterium, which can be of interest for ion cut based technology. (© 2009 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)