A strained (tensile or compressive) semiconductor-on-insulator material is provided in which a single semiconductor wafer and a separation by ion implantation of oxygen process are used. The separation by ion implantation of oxygen process, which includes oxygen ion implantation and annealing creates, a buried oxide layer within the material that is located beneath the strained semiconductor layer. In some embodiments, a graded semiconductor buffer layer is located beneath the buried oxide layer, while in other a doped semiconductor layer including Si doped with at least one of B or C is located beneath the buried oxide layer.