Silicon On Porous Layer (SOPL) substrate was fabricated by applying the Smart Cut technology to silicon substrate having a superficial porous Si layer. It consists in a non-porous/porous single crystalline Si bilayer transferred onto a handling wafer to form Silicon-On-Insulator (SOI) like structure. Subsequent bonding to a final wafer and separation induced in the fragile embedded porous Si layer led to the double transfer of the single crystalline non porous Si layer. Changes in structural and mechanical properties of the embedded porous silicon layer as a function of the annealing temperature were also determined. Thickness homogeneity of the transferred thin Si layer was estimated after SOPL fabrication and after double layer-transfer achievement. The perfect crystallinity of the active Si layer was conserved during the whole process. SOI-like structure fabrication and subsequent separation of thin high quality Si film are reported in order to demonstrate capability of SOPL structure with double-sided layer processing for device integration. (C) 2011 The Electrochemical Society. [DOI: 10.1149/1.3568947] All rights reserved.