Introduction of hybrid orientation substrates has led to the development of CMOS technologies in which NMOS transistors are fabricated on (100) Si and PMOS on (110) Si. This maximizes the crystal orientation dependent mobilities of electrons and holes. The Smart Cut technology has been successfully applied to fabricate hybrid orientation substrates with a buried oxide between the top Si layer and the bulk substrate having two different crystal orientations. This paper describes the application of the Smart Cut method for the fabrication of the directly (i.e. with no oxide in between) bonded 300 mm Si engineered substrates. The technological challenges, process flow and the results of the wafer characterization are presented and discussed.