The present invention provides a multilayered wafer 10 such as an SOI wafer having a novel implanted layer. This implanted layer is removable and provides a resulting wafer having a substantially uniform surface. The wafer includes a bulk substrate 11 and an insulating layer 13 formed overlying the bulk substrate 15. A film of semiconductor material is formed overlying the insulating layer. Surface non-uniformities are formed overlying and in the film of semiconductor material. The non-uniformities are implanted, and are bordered by a substantially uniform interface 17 at a selected depth underlying the surface non-uniformities. The substantially uniform interface provides a substantially uniform resulting surface for the SOI wafer.