The application of silicon-on-insulator (SOI) substrates to high-power integrated circuits is hampered by self-heating effects due to the poor thermal conductivity of the buried SiO2 layer. We propose to replace the buried SiO2 layer in SOI with a plasma synthesized AIN thin film to mitigate the self-heating penalty. The AIN films synthesized on silicon by metal plasma immersion ion implantation and deposition exhibit outstanding surface topography and excellent insulating characteristics. Using a modified direct bonding process in conjunction with hydrogen-induced layer transfer, a silicon-on-AIN structure has been successfully fabricated. Cross-sectional hi.-h-re solution transmission electron microscopy, x-ray photoelectron spectroscopy, and spreading resistance profiling results reveal a uniform buried AIN layer beneath a single crystal Si overlayer. The interfaces between the top Si layer, buried AIN layer, and Si substrate are smooth and sharp. Moreover, the use of relatively thick buried AIN layer bodes well for SOI wafers in high voltage and high power applications. (C) 2004 American Vacuum Society.