Abstract: A silicon on insulator structure and method of making the structure. A high purity, substantially defect free silicon wafer is the basis for forming a final thin silicon layer on an insulator layer, the silicon having substantially the same chemical and structural state as the starting silicon wafer. Dopant atoms of MeV energy range are implanted into the silicon wafer, the silicon wafer having an insulator layer coupled thereto; and an underlying silicon carrier wafer is coupled to the insulator. The implanted silicon wafer undergoes preferential etch stop removal of the silicon up to the implanted dopant layer, followed by selective removal of the dopant atom layer, leaving the desired high quality silicon layer on an insulator substrate.