Microwave heating is used to initiate the ion-cut process for transfer of coherent silicon-layers onto insulator substrates. Hydrogen and boron co-implanted silicon was bonded to an insulative substrate before processing inside a 2.45 GHz, 1300 W cavity applicator microwave system. Sample temperatures were measured using an optical pyrometer. Physical characterization demonstrates high crystallinity in transferred layers. Thicknesses of the transferred layers are comparable to previous ion-cut exfoliation techniques. Surface quality compares well with previous ion-cut studies. Electrical characterization demonstrates that the mobility and carrier density of microwave activated ion - cut silicon on insulator processed samples compares well with previous annealing techniques.