A method and structure for providing a semiconductor-on-insulator (SCOI) wafer having a buried low-K dielectric layer includes forming a device layer on a first semiconductor substrate. In various embodiments, at least a portion of the device layer is separated from the first semiconductor substrate, where the separating forms a cleaved surface on the separated portion of the device layer. In some examples, a patterned low-K dielectric layer is formed on a second semiconductor substrate. Thereafter, and in some embodiments, the separated portion of the device layer is bonded, along the cleaved surface, to the patterned low-K dielectric layer.