Abstract: A dielectrically isolated substrate is comprised of a single-crystal silicon substrate or bond substrate and a single-crystal silicon substrate or base substrate bonded together into a composite structure. The bond substrate has a (110) plane as a main crystal plane and is provided with vertically walled moats and substantially squared islands positioned adjacent to the moats. The moats and islands result from anisotropic etching using a specific mask pattern. Also disclosed is a process for producing the composite structure.