Abstract: A CMOS silicon-on-insulation structure is fabricated by first forming an insulating SiO.sub.2 layer on a silicon substrate having a (110) plane. Openings are then formed in the SiO.sub.2 layer to expose a part of the substrate, and a polycrystalline or an amorphous silicon layer is deposited on the SiO.sub.2 layer and in the openings. The deposited silicon layer is divided into islands so that a first island includes one of the openings and a second island does not include any openings. A laser beam is then irradiated onto the islands so as to melt the islands, and when the laser light irradiation is discontinued, the melted islands recrystallize so that the first island forms a (110) plane and the second island forms a (100) plane. A p-channel MOSFET is fabricated on the first island, and an n-channel MOSFET is fabricated on the second island.