| CPC H01L 21/02104 (2013.01) [H01L 21/8221 (2013.01); H01L 27/0688 (2013.01); H01L 21/2007 (2013.01); H01L 21/76254 (2013.01); H01L 23/481 (2013.01); H01L 2924/0002 (2013.01); H01L 2924/14 (2013.01)] | 20 Claims |

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1. A method, comprising:
bonding an epitaxial layer formed with a first semiconductor substrate and an ion-implanted layer that is formed between the epitaxial layer and the first semiconductor substrate, to a bonding oxide layer of a second semiconductor substrate;
separating the first semiconductor substrate from the epitaxial layer, by removing the first semiconductor substrate together with a portion of the ion-implanted layer and keeping the epitaxial layer; and
forming a first semiconductor device portion on the epitaxial layer, and an interconnect layer on the first semiconductor device portion.
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