forming a first semiconductor layer having a first crystal orientation;

forming a second semiconductor layer over at least part of the first semiconductor layer, wherein the second semiconductor layer is electrically isolated from the first semiconductor layer by a buried oxide layer and has a second crystal orientation that is different from the first crystal orientation;

forming a first trench by selectively removing a portion of the second semiconductor layer in a first predetermined region;

depositing a first trench liner in the first trench;

depositing a first oxide layer over the first trench liner;

polishing the first trench liner and first oxide layer down to an underlying polish stop layer;

forming a second trench to expose the first semiconductor layer without exposing the second semiconductor layer by selectively removing a portion of the first oxide layer, first trench liner, and buried oxide layer in a second predetermined region contained within the first predetermined region;

depositing a second trench liner in the second trench;

anisotropically etching the second trench liner to expose the first semiconductor layer while leaving a portion of the second trench liner on vertical sidewalls of the second trench; and

filling at least part of the second trench with a third semiconductor layer that is electrically isolated from the second semiconductor layer and that has a third crystal orientation that is the same as the first crystal orientation by epitaxially growing silicon on an exposed surface of the first semiconductor layer.