Silicon-on-insulator (SOI) wafers made by standard energy (150-200 ke V) Separation by IMplantation of Oxygen (SIMOX) process have shown great promise for meeting the needs of radiation-hard microelectronics. However, if SIMOX material is to become a competitive substrate material for manufacturing commercial integrated circuits, the cost of the SIMOX wafers must be greatly reduced. The low energy SIMOX (LES) process accomplishes the needed reduction in cost by producing ultrathin layers which require much lower in doses. These ultrathin layers are necessary for the next generation of commercial ultra high density CMOS integrated circuits, and must be of very high quality to be utilized for commercial applications. In this paper we discuss characterization of ultrathin LES structures.