The conducting defects and charge-trapping defects in the buried oxide (BOX) of SIMOX structures depend on the processing conditions. Samples implanted with the oxygen ion beam in a channeling direction of the Si wafer contain more defects of both types than those prepared in an off-channel mode; thus, a correlation between excess silicon in the oxide forming Si clusters (amphoteric photosensitive defects) and the density of conducting defects may exist. We suggest that;interstitial Si atoms generated during the implantation/anneal process form filaments in structural channels in the BOX. However, the density of conducting defects may be influenced by other factors, such as contamination and/or the extent of the localization (lateral inhomogeneity) of the trapping defects. The defects in the BOX are distributed in a laterally inhomogeneous manner. This may result in varying density of conducting defects for the same integrated density of amphoteric defects. The observation of defects in the top Si layer and their correlation with conducting defects in the BOX indicate the possible involvement of some contaminant in the formation of conducting channels in the BOX.