The electric-field-shielding effect was found in a layer consisting of a mixture of polycrystalline silicon and silicon oxide formed by oxygen ion implanatation. The layer was formed between the buried SiO2 and the upper Si layer, which improved characteristics for MOSFETs fabricated using SIMOX (separation by implanted oxygen) technology. By forming this layer, the threshold voltages for the MOSFETs were almost independent of substrate bias. Drain-to-source breakdown voltages for the p-MOSFETs and n-MOSFETs were raised to 250 V and 180 V, respectively.