Uniform mesoporous Si double layers are formed on 4 inch p-type < 100 > wafers with an off orientation of 6 degrees towards < 111 > by means of electrochemical etching in ethanoic-based HF electrolytes. These substrates are of interest for the epitaxial growth of III-V compound semiconductor stacks on their top for the production of multi-junction solar cells and very thin electronic devices. We demonstrate transfer of porous layers after an annealing process in hydrogen atmosphere. Electron Back-Scatter Diffraction analysis confirms that the substrate orientation is conserved during the etching and annealing steps. Confocal mu-Raman spectroscopy analysis shows a decrease in the Raman signal intensity after etching and a subsequent increase after annealing while no shift is observed. By means of Atomic Force Microscopy, analysis the surface appearance after the etching and annealing steps can be visualized. The mean surface roughness varies during the process from 0.55 nm for the unprocessed wafers to 0.27 nm after etching and 0.78 nm after annealing. The decrease of average roughness after etching is caused by an electropolishing step prior to porous formation. Despite of slight increase of mean surface roughness after annealing the samples are still appropriate for high quality epitaxial growth and subsequent lift-off. (C) 2011 Elsevier B.V. All rights reserved.