Silicon-on-insulator (SOI) structure fabricated by plasma source ion implantation (PSII) with high-power pulsed RF plasma has been studied. Oxygen ions were implanted into p-type silicon wafer and high temperature annealing was subsequently used to form SOI structure. The top silicon and the buried oxide (BOX) layer were formed with 500 ;Aring& and 400 ;Aring&, respectively, in the sample implanted with the dose of 2.5 × 1017 #/cm2 at the ion energy of -75 kV and annealed at 1350 °C for 30 min in Ar+O2 (0.5 %) ambient. This study showed the possibility of SOI fabrication using the PSII with pulsed ICP source.