Abstract: Monocrystalline Silicon films were transferred to a glass substrate by Smart-cut technique which based on H⁺ ions implantation, anodic bonding and layer splitting. The SOG structures were characterized by cross-section transmission electron microscopy （XTEM）, HRTEM,Scanning electron microscopy （SEM） and Raman Spectroscopy. The results show that SOG materials fabricated by Smart-cut has advantages of steep top Si/glass interface and good monocrystalline Si quality.