A wafer structure suitable for the formation of semiconductor devices thereon and having a buried interconnect structure for interconnection of desired ones of the semiconductor devices according to a predetermined interconnection pattern and a method of making the same is disclosed. The wafer structure comprises a primary substrate having a first thickness appropriate for the formation of the desired semiconductor devices. The primary substrate further comprises a) conductive interconnection pads of a second thickness formed on a bottom surface of the primary substrate according to the predetermined interconnection pattern, b) first isolation pads of a third thickness formed on the bottom surface of the primary substrate between the conductive interconnection pads, and c) interconnection pad caps of a fourth thickness formed upon the surface of the interconnection pads opposite from the primary substrate, wherein the interconnection pad caps comprise a material suitable for wafer bonding, and further wherein the total thickness of the second thickness and the fourth thickness equals the third thickness. The structure further comprises a secondary substrate having an oxide layer thereon bonded to the interconnection pad caps and the first isolation pads of the primary wafer.