Inexpensive full-wafer SOI substrates are appealing for various applications such as ULSI. As an attempt to achieve this goal, low-temperature deposition of silicon on novel porous Si-on-insulator (PSOI) substrates was performed in this work. The bottom insulator was obtained by anodically oxidizing a pre-formed porous silicon film in HCl solution. The thickness, uniformity and quality of the resulted bottom oxide layer as well as the residual porous silicon layer above were well-controlled. Low-temperature PECVD growth of silicon on the PSOI wafer was conducted by using the residual porous silicon as the seed. Cross-sectional TEM pictures and electron diffraction patterns showed that poly-Si films were formed on PSOI substrates under the conditions of 98% hydrogen dilution ratio, 20 Watts RF power, and 300°C substrate temperature. Further thermal annealing at 1050°C for 30 minutes significantly enhanced the crystallinity of the deposited films. Combined with the excellent insulation ability of the bottom oxide, the technique is suitable for future inexpensive full-wafer SOI fabrication.