Electrical measurements in SIMOX films which explore the activation of oxygen donors, the origin of unintentional impurities and the transport properties at low temperature are reported. Thermal donors and new donors are reviewed in terms of generation rate, energy level, temperature range, kinetics and annihilation. The influence of the parameters used in the synthesis of various SIMOX substrates is emphasized. Several sources of contamination (implantation, capping layer, annealing ambient) are identified by the Hall effect and MOS device characterization. The region with lower crystallinity situated near the buried interface is found to dominate photo-transport properties at very low temperatures. Enhanced performance of integrated circuits is obtained by lowering the temperature, in particular in totally depleted thin film transistors.