| CPC H10D 62/116 (2025.01) [H01L 21/28035 (2013.01); H01L 21/3226 (2013.01); H01L 21/76202 (2013.01); H10D 30/0413 (2025.01); H10D 30/6739 (2025.01); H10D 30/6758 (2025.01); H10D 30/69 (2025.01); H10D 62/83 (2025.01); H10D 64/66 (2025.01); H10D 64/661 (2025.01); H10D 64/671 (2025.01); H10D 84/0112 (2025.01); H10D 84/0165 (2025.01); H10D 84/038 (2025.01); H10D 86/201 (2025.01); H01J 2237/0437 (2013.01); H01L 2924/1305 (2013.01); H01L 2924/1517 (2013.01); H10D 84/957 (2025.01)] | 20 Claims |

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1. A method of forming a semiconductor structure, comprising:
depositing a polysilicon material layer on a top surface of a handle substrate;
converting the polysilicon material layer into a nitrogen-doped polysilicon layer;
thermally oxidizing a top portion of the nitrogen-doped polysilicon layer into a thermal oxide layer;
forming a semiconductor device in a remaining portion of the nitrogen-doped polysilicon layer and the thermal oxide layer; and
attaching a semiconductor material layer on a top surface of the thermal oxide layer and a top surface of the semiconductor device.
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