Abstract: A method for preparing a silicon-on-insulator material having a relatively defect-free Si overlayer involves the implanting of oxygen ions within a silicon body and the interruption of the oxygen-implanting step to implant Si ions within the silicon body. The implanting of the oxygen ions develops an oxide layer beneath the surface of the silicon body, and the Si ions introduced by the Si ion-implanting step relieves strain which is developed in the Si overlayer during the implanting step without the need for any intervening annealing step. By relieving the strain in this manner, the likelihood of the formation of strain-induced defects in the Si overlayer is reduced. In addition, the method can be carried out at lower processing temperatures than have heretofore been used with SIMOX processes of the prior art. The principles of the invention can also be used to relieve negative strain which has been induced in a silicon body of relatively ordered lattice structure.