Abstract: A semiconductor device, such as a transistor, integrated circuit or the like, having a pattern of oxidized and densified porous silicon regions extending onto one of its major surfaces for isolating regions of the semiconductor is manufacturable by a relatively simple process. The process involves forming porous silicon regions in the surface of the semiconductor body such as a silicon wafer, in the areas where dielectric isolation between semiconductor devices is desired. The porous silicon regions are then oxidized at a temperature sufficient to completely oxidize the porous silicon. The oxidiation is such that the oxidized porous silicon extends above the surface of the semiconductor wafer. The oxidized porous silicon regions are then subjected to a temperature higher than the oxidizing temperature utilized in the previous step to cause the densification of the oxidized porous silicon regions.