H+ ion implanted SOI structures formed by hydrogen ion slicing have been investigated by Raman spectroscopy and photoluminescence (PL). After implantation the wafers have been heat-treated by either furnace annealing (FA) or rapid thermal annealing (RTA). It has been found that implantation of 3 × 1017 H+/cm2 results in the formation of the amorphous Si layer (a-Si) inside silicon film on insulator. Structural transformations in a-Si depended on the annealing conditions. FA led to crystallization of a-Si and to the formation of monocrystalline silicon films. RTA results in the formation of the layers containing a high density of Si nanocrystals. A comparison of the Raman measurements with the PL data allows to conclude that PL bands obtained near 420 and 500 nm are not associated with the radiative recombination in Si nanocrystals.