A high resistivity single crystal semiconductor handle structure for use in the manufacture of SOI structure is provided. The handle structure comprises an intermediate semiconductor layer between the handle substrate and the buried oxide layer. The intermediate semiconductor layer comprises a polycrystalline, amorphous, nanocrystalline, or monocrystalline structure and comprises a material selected from the group consisting of Si1-xGex, Si1-xCx, Si1-x-yGexSny, Si1-x-y-zGexSnyCz, Ge1-xSnx, group IIIA-nitrides, semiconductor oxides, and any combination thereof.