We have combined electron paramagnetic resonance and capacitance-volta
ge measurements to identify the chemical nature and charge state of de
fects in BESOI and SIMOX materials. The four types of defect centers o
bserved, charged oxygen vacancies, delocalized hole centers, amorphous
-Si centers, and oxygen-related donors, are strikingly similar. In the
BESOI materials, the radiation-induced EPR centers are located at or
near the bonded interface. Therefore, the bonded interface is a potent
ial hole trap site and may lead to radiation-induced back-channel leak
age. In SIMOX materials it is found that all of the defects in the bur
ied oxide are due to excess-Si. Our results using poly-Si/thermal oxid
e/Si structures Strongly suggest that it is the post-implantation, hig
h temperature anneal processing step in SIMOX that leads to their exis
tence. The anneal leads to the outdiffusion of oxygen from the buried
oxide creating excess-Si related defects in the oxide and O-related do
nors in the underlying Si substrates. Last, our study has elucidated a
number of interesting aspects regarding the physical nature of a rela
tively new class of defects in SiO2: delocalized spin centers. We find
that they are hole traps in both SIMOX and BESOI materials.