The SOI structure with buried alumina was fabricated by ALD followed by bonding and etchback process. The interface of alumina and silicon was analyzed by CV measurements and cross section was investigated by SEM analysis. The density of interface state of alumina and silicon was 2.5E11/cm²-eV after high temperature annealing for wafer bonding. It was confirmed that the surface silicon layer was completely isolated from substrate by cross section SEM and AES depth profile. The device on this alumina SOI structure would have better thermal properties than that on conventional SOI due to higher thermal conductivity of alumina than that of silicon dioxide.