Bulk wafers are a standard commodity: widely available, optimised for high yield for decades, and comparatively cheap. SOI wafers, by contrast, require an additional manufacturing step just to create the buried oxide layer in the first place – usually via wafer bonding (two oxidised wafers are bonded together, and one is subsequently ground back to the desired thickness) or via SIMOX (oxygen ion implantation followed by annealing, which forms a buried oxide layer directly within the wafer). Both methods make SOI wafers considerably more expensive than bulk material.
A further distinction is made between PD-SOI (Partially Depleted) and FD-SOI (Fully Depleted): with PD-SOI, the active silicon layer is thick enough that a neutral, "floating" region remains in the channel – similar to bulk, but with reduced substrate capacitance. With FD-SOI, the layer is thin enough that it becomes fully depleted under operating voltage (no neutral region remains), which further improves short-channel behaviour and is used today mainly in energy-efficient and mixed-signal applications.