An ion implantation-wafer bonding-layer splitting based 2-D nanostructure material fabrication method using polysilicon sacrificial layer for forming nanothick SOI materials without using post-thinning processes is presented in this paper. Polysilicon layer was initially deposited on the thermal oxidized surface of silicon wafer prior to the ion implantation step to achieve the hydrogen-rich buried layer which depth from the top surface is less than 100 nm in the as-implanted silicon wafer. Before this as-implanted wafer being bonded with a handle wafer, the polysilicon layer was removed by a wet etching method. A nanothick silicon layer was then successfully transferred onto a handle wafer after wafer bonding and layer splitting steps. The thickness of the final transferred silicon layer was 100 nm measured by transmission electron microscopy (TEM).