The Smart-Cut((R)) process, based on hydrogen implantation and wafer bonding, is a generic thin layer process transfer. Unibond((R)) Sol wafers are today in volume production, showing that splitting and bonding steps can be controlled, with high yields. Taking advantage of standard equipments flexibility, the process has been successfully scaled up to 300 mm. Most advanced 200 mm processes were successfully transferred to 300 mm, with wafers showing uniformity and defectivity results compatible with industry requirements for fully depleted device applications. The number of wafer solutions offered by the Smart-Cut((R)) technology is already much greater than just Sol. Strained silicon on insulator, silicon on quartz (SOQ), single crystal silicon layer on plastic supports, silicon carbide on insulator, germanium on insulator, multilayer SOI structures are just few examples of the potential of Smart Cut((R)) to engineer and design new substrates to answer the demands of the industry. A review of the progress achieved is given. (C) 2004 Elsevier Ltd. All rights reserved.