Interfaces between two kind of substrate, a bulk silicon wafer and a laser-recrystallized Silicon-On-Insulator (SOI), and its thermally grown oxide have been studied. High resolution transmission electron microscopy (HRTEM) of cross sectional specimen shows that the roughness at the interface is atomically flat and nearly uniform for the bulk single crystal silicon and silicon oxide, while being nonuniform and rough as much as 20 nm height for the recrystallized silicon and silicon oxide interface. Consideration of interface between recrystallized silicon and silicon oxide, and the oxide surface above, the observed roughness at the interface is due to original grain boundaries of polycrystalline silicon which was used as the material for the laser recrystallized silicon formation. It is also discussed HRTEM of the interface between polycrystalline silicon and silicon oxide.