The SiGe-on-insulator (SGOI) materials were obtained by thermal oxidation of SiGe layers on SOI wafers. As a comparison, H ions were implanted into SiGe layer of some samples before oxidation. The high degree relaxed SGOI materials with high Ge fraction were fabricated by two kinds of samples, including the samples without and with H ions implantation, and relaxation degree of SiGe layers is above 93%. The different result is that implantation of H ions decreased the oxidation rate of SiGe layer and decreased the loss of Ge in SiGe layer during oxidation. The effect of implantation of H ions is discussed in the paper. (c) 2006 Elsevier B.V. All rights reserved.