One of the main disadvantages of standard silicon-on-insulator (SOI) materials is that the buried oxide layer has poor thermal conductivity and so self-heating effects can be a problem. In order to minimize the above effects, the single-crystalline Si/Si3N4/substrate-Si structures were successfully formed using electron beam evaporation of silicon on porous silicon and epitaxial layer transfer for the first time. The SOI structures were investigated by high-resolution cross-sectional transmission electron microscopy and spreading resistance profile. Experimental results show that the buried Si3N4 layer has an amorphous structure and the new SOI sample has good structural and electrical properties. (C) 2002 Elsevier Science B.V. All rights reserved.