Microwave heating is used to initiate the ion-cut process for transfer of coherent silicon-layers onto insulator substrates. Hydrogen and boron co-implanted silicon was bonded to an insulative substrate before processing inside a 2.45 GHz, 1300 W cavity applicator microwave system. Sample temperatures measured using a pyrometer were comparable to previous ion – cut studies. Selected samples were further annealed to repair any damage created in the ion implant process. Rutherford backscattering spectrometry and selective area electron diffraction patterns show high crystallinity in transferred layers. RUMP simulation of backscattering spectra and cross-sectional transmission electron microscopy demonstrate that thicknesses of the transferred layers are comparable to previous ion-cut exfoliation techniques. Surface quality as characterized by an atomic force microscope compares well with previous ion-cut studies. Hall measurements were used to characterize electrical properties of transferred layers. The mobility and carrier density of microwave activated ion – cut silicon on insulator processed samples compares well with previous annealing techniques.