High quality Silicon-On-Insulator, with a dislocation density lower than 105cm−2, has been formed by high temperature annealing of high-dose oxygen implanted silicon. In the as-implanted state, oxygen was found to form precipitates in the top silicon film. In the upper region these precipitates were found to order into a superlattice of simple cubic symmetry. Near the interface with the buried oxide film the precipitates are larger and no ordering occurs in that region. Contrary to implants without precipitate ordering where dislocations are observed across the entire layer thickness of the top silicon film, dislocations are now only found near the buried oxide. The precipitate ordering appears to prevent the dislocations to climb to the surface. High temperature annealing results in precipitate growth in this region whereas they dissolve elsewhere. These growing precipitates pin the dislocations and elimination of precipitates and dislocations occurs simultaneously, resulting in good quality SOI material.