The authors demonstrate “smart-cut”-type layer transfer of single-crystal silicon carbide (SiC) by using spin-on-glass (SoG) as an adhesion layer. Using SoG as an adhesion layer is desirable because it can planarize the surface, facilitate an initial low temperature bond, and withstand the thermal stresses at high temperature where layer splitting occurs (800–900 °C). With SoG, the bonding of wafers with a relatively large surface roughness of 7.5–12.5 Å rms can be achieved. This compares favorably to direct (fusion) wafer bonding, which usually requires extremely low roughness (<2 Å rms), typically achieved using chemical mechanical polishing (CMP) after implantation. The higher roughness tolerance of the SoG layer transfer removes the need for the CMP step, making the process more reliable and affordable for expensive materials like SiC. To demonstrate the reliability of the smart-cut layer transfer using SoG, we successfully fabricated a number of suspended MEMS structures using this technology.