Dislocation-free thin silicon layers are created on the three kinds of substrates such as oxide film, synthetic quartz glass and sapphire. They are bonded with silicon wafers using hydrogen bonding at room temperature but without any adhesive, and their bonding are changed into covalent bonding at elevated temperature. Thick (2 µm) silicon layers are first produced by surface grinding and polishing, and then thinned to 0.1 µm by plasma assisted chemical etching (PACE). A multiple repeated process of thinning the silicon layer and annealing the bonded silicon/quartz and silicon/sapphire interface is applied for tight bonding between a silicon wafer and a quartz wafer, and a silicon wafer and a sapphire wafer which have different thermal expansion coefficients. In case of bonding with sapphire, oxide with 200 in thickness plays an important role in the preventions of void formation and diffusion of interface contaminants into the silicon layer.