Self-heating effects in silicon-on-insulator (SOI) devices limit the applicability of SOI materials in electronics in cases where high power dissipation is expected. Aluminum nitride (AlN) as a potential candidate for buried insulator materials in SOI structures has been investigated. Uniform AlN films were grown on 4 in. Si(l 0 0) wafers using ion-beam-enhanced deposition (IBED) under optimized experimental conditions. The films have excellent dielectric properties and a smooth surface with roughness rms values of 0.13 nm, and are good enough for direct bonding. SOI structure with the AlN film, as buried insulator, was successfully formed by the Ion-Cut process. (C) 2002 Elsevier Science B.V. All rights reserved.