High quality cubic boron nitride layers can be grown overlying monocrystalline substrates (102) such as large silicon wafers by forming a compliant substrate for growing the nitride layer. One way to achieve the formation of a compliant substrate includes first growing an accommodating buffer layer (104) on a silicon wafer (102). The accommodating buffer layer (104) is a layer of monocrystalline oxide spaced apart from the silicon wafer (102) by an amorphous interface layer of silicon oxide (108). The amorphous interface layer (108) dissipates strain and permits the growth of a high quality monocrystalline oxide accommodating buffer layer (104).