We propose a high-speed SOI bipolar transistor fabricated using bonding and thinning techniques. It is important to replace SOI area except for devices with thick SiO2 to reduce parasitic capacitance. A thin SOI film with a thin buried layer helps meet this requirement. We formed a 1-µm-thick SOI film with a 0.7-µm-thick buried layer by ion implantation before wafer bonding pulse-field-assisted bonding and selective polishing. Devices were completely isolated by thick SiO2 using a thin SOI film and the LOCOS process. We fabricated epitaxial base transistors (EBTs) on bonded SOI. Our transistors had a cutoff frequency of 32 GHz.