[en] As a consequence of very low thermal conductivity of the thick buried oxide layer, the silicon-on-insulator power devices have inherent self-heating effects. In order to minimize the above effects, the silicon-on-insulator-multilayer structures were successfully formed by electron beam evaporation of silicon on porous silicon and epitaxial layer transfer for the first time. The qualities of the structures were investigated using cross-sectional transmission electron microscopy and spreading resistance profiling. Experimental results showed that the buried Si₃N₄ layers were amorphous and the new SOIM sample had good structural and electrical properties