Due to the very low thermal conductivity of the thick-buried oxide layer, the silicon-on-insulator(SOI) power devices have an inherent self-heating effect, which limits their operation at high current level. Adopting the new silicon-on-insulator-multilager (SOIM) structures is a good solution to reduce the self-heating effect. In this paper, the SOIM structures were successfully produced by electron beam evaporation of silicon on porous silicon and epitaxial layer transfer. The quality of the structures was investigated by XTEM and SRP. Experimental results show that the buried Si3N4 layer is amorphous and the new SOIM sample has good structural and electical properties.