[en] Buried silicon nitride layers were produced in <100> silicon substrates by implanting 330 keV, ¹⁴N⁺ ions with doses in the range 0.8-1.2 x 10¹⁸ cm^-2 at target temperatures of 500⁰C. The substrates were then annealed by furnace and flash lamp and epitaxial silicon layers were grown. Crystal defects of the epitaxial layers are dislocations with a density of approx. 10⁸ cm^-2 as revealed by cross-sectional TEM. No influence of the defects on the electrical properties of the SiO₂-Si interface of MOS capacitors was found. Despite of the high defect density the generation lifetime of the minority carriers is relatively high and in the range 20-200μs. These values are at least one order of magnitude higher as compared to other SOI technologies. (author)