Silicon on insulator (SOI) substrate is a key materials for nano-scaling IC device and the requirement for its crystal structure and quality is really high. Nanothick silicon thin film can be transferred onto a handle wafer from a donation wafer to form a SOI wafer after this process including hydrogen implantation of donation wafer, wafer bonding, and thermal treatment at moderately high temperatures of 400 to 600 degree centigrade. The expansion of the hydrogen molecular evolving from the implanted hydrogen ions interacting with silicon dangling bonds and trapped inside the microcavities located near the ion projected range resulted in exfoliation of the silicon thin film in the final heating step. The hydrogen molecules inside the microcavities tend to expand along the bonded interface rather than radially to form individual blisters. Finally, the fracture failure of ion implanted area parallel to the bonded interface near the projected ion range is formed by the sideway expansion of the cavities due to the diffusion supply of implanted hydrogen excited by thermal energy. Microwave processing can lower the activity energy to speed the chemical reaction so that it leads the format of microcavities occurring at low temperature by directly exciting the implanted hydrogen ions by microwave energy and also results in decreasing the critical dosage for layer splitting. However, microwave irradiation alone at room temperature causes the formation of lots of nucleus sites of micro-voids filled by hydrogen molecule which is immobility in silicon resulting in the issue of uniformity of transferred layer. In this study, the hydrogen implanted silicon substrate was irradiated by microwave at low temperature (200 degree centigrade) rather than microwave alone to co-activate the implanted hydrogen ions in silicon to increase not only kinetic energy but also mobility to successfully achieve a completely transferred layer in a short time.