Silicon-on- insulator (SOI) substrates were created from two methods of ion cutting: thermal exfoliation (TE) and mechanical exfoliation (ME). These SOI films are characterized to discern the differences in electrical and other properties induced by the ME and TE processes. p-metal-oxide-semiconductor field-effect transistor were fabricated on these SOI substrates as well as on bulk silicon and their I-V characteristics measured and compared to point out materials differences created by the two methods. X-ray diffraction measurements were also performed to supplement the exploration of the TE and ME material properties. Overall the FETs fabricated from the ME SOI outperformed those made from the TE SOI and had similar I-on/I-off ratios and off-state drain-source leakage currents to the FETs fabricated from bulk Si. (C) 2004 American Vacuum Society.