Abstract: A method for creating a silicon epitaxial layer of excellent crystalline structure includes the step of first etching a silicon substrate masked with oxide and nitride films to leave portions under the mask as seed crystals from which the epitaxial layer is grown. the seed crystals are covered with a nitride layer and the surface of the substrate is oxidized to form an oxide layer insulating the seed crystals from the remainder of the substrate. The nitride is removed but the oxide film is left on top of the seed crystals. Thus, when the seed crystals are epitaxially grown, the oxide film prevents growth in the longitudinal direction. The resulting epitaxial layer has a crystal orientation which corresponds to that of the portion of the substrate from which the epitaxial layer is insulated.