A semiconductor structure and a method of forming the same. In one embodiment, a method of forming a silicon-on-insulator (SOI) wafer substrate includes: providing a handle substrate; forming a high resistivity material layer over the handle substrate, the high resistivity material layer including one of an amorphous silicon carbide (SiC), a polycrystalline SiC, an amorphous diamond, or a polycrystalline diamond; forming an insulator layer over the high resistivity material layer; and bonding a donor wafer to a top surface of the insulator layer to form the SOI wafer substrate.