The structure of SIMOX wafers implanted at 180 keV with doses of 0.1 X 10(18)-2.0 X 10(18) O-16+ cm-2 at 550-degrees-C, followed by annealing over the temperature range of 1050-1350-degrees-C, has been investigated using cross-sectional transmission electron microscopy and a chemical etching. With doses of 0.35 X 10(18)-0.4 X 10(18) cm -2, a continuous buried oxide layer having no Si island inside is formed by high-temperature annealing at 1350-degrees-C. At a dose of 0.7 X 10(18) cm-2, multilayered oxide striations appear in the as-implanted wafer. These striations grow into multiple buried oxide layers after annealing at 1150-degrees-C. The multiple layers lead to a discontinuous buried oxide layer, resulting in the formation of a number of Si micropaths between the top Si layer and the Si substrate when the wafer is annealed at 1350-degrees-C. These Si paths cause the breakdown electric field strength of the buried oxide layer to deteriorate. With doses of 0.2 X 10(18)-0.3 X 10(18) cm-2 and of higher than 1.3 X 10(18) cm-2 , an extremely high density of threading dislocations is generated in the top Si layer after annealing at 1350-degrees-C. The dislocation density is greatly reduced to less than 10(3) cm-2 when the oxygen dose falls in the range of 0.35 X 10(18)-1.2 X 10(18) cm-2. Here we propose a mechanism that accounts for the threading dislocation generation at substoichiometric oxygen doses of less than 1.2 X 10(18) CM-2.