A wafer having an SOI configuration and active regions having different surface orientations for different channel type transistors. In one example, semiconductor structures having a first surface orientation are formed on a donor wafer. Semiconductor structures having a second surface orientation are formed on a second wafer. Receptor openings are formed on the second wafer. The semiconductor structures having the first surface orientation are located in the receptor openings and transferred to the second wafer. The resultant wafer has semiconductor regions having a first surface orientation for a first channel type of transistor and semiconductor regions having a second surface orientation for a second channel type transistor.