Abstract: In the preparation of a dielectric-isolated substrate for semiconductor integrated circuits which comprises a plurality of silicon single crystalline islands in which circuit elements are formed, a region made of an alternate laminate of silicon polycrystalline layers and silicon oxide films for supporting the plurality of silicon single crystalline islands, and a silicon oxide film interposed between the silicon single crystalline islands and the support region for isolating each of the silicon single crystalline islands from the remaining ones and the support region, the formation of three to twelve silicon polycrystalline layers in the support region can remarkably reduce the bending of the substrate resulting from the growth stress of the silicon polycrystalline layers or from the difference in thermal expansion coefficients between the single crystalline silicon and the polycrystalline silicon, and therefore produces a dielectric-isolated substrate showing little bending.