In the future, microelectronics, optoelectronic devices and intelligent microsystems will continue to develop along the miniaturization, integration and intelligence, and the required microsystem chip functions will be more complicated, diversified and compatible. This development trend has placed great demands on heterogeneous integration technology. Heterogeneous integration will also open up a new path for the development of microelectronics technology in the post-Moore era, and develop heterogeneous materials on the basis of maintaining the original device and process dimensions. Integrated integration with a variety of functional devices to achieve a single chip's versatility, especially for single-chip integration of optoelectronics, micro-energy, analog, RF, passive components, MEMS devices. The development of heterogeneous integration technology must first solve the heterogeneous fusion problem of different semiconductor materials and functional films, which will provide an important material basis for the realization of monolithic integration of devices and systems in the future. In the heterogeneous integration of materials, traditional epitaxial growth methods, such as molecular beam epitaxy, metal organic chemical vapor phase epitaxy, chemical vapor deposition, physical vapor epitaxy, and magnetron sputtering, have lattice mismatch, crystal form mismatch, Problems such as interdiffusion and reverse domain have seriously affected the flexibility of film quality and heterogeneous integration. Ion beam stripping and transfer technology can strip thin films of nanometer scale from any single crystal substrate and combine them with heterogeneous materials. This method will break through the physical limit of heteroepitaxial growth and can be amorphous. The integration of high quality single crystal films on polycrystalline or even flexible substrates provides a simple and efficient means of achieving high quality heterogeneous integrated materials. The ion beam stripping technique has achieved great success in the preparation of silicon-on-insulator (SOI) materials. This report describes the application of this technology in the fabrication of wafer-level XOI (X=III-V, wide bandgap semiconductor, functional thin film) heterogeneous integrated substrates.