Polysilicon on insulator has been recrystallized by zone melting recrystallization method with graphite strip heaters. Experiments are performed with non-seed SOI structures. When the capping layer thickness of Si$\_$3/N$\_$4//SiO$\_$2/ is 2.0.mu.m, grain boundaries are about 120.mu.m spacing and protrusions reduced. After the seed SOI films are annealed at 1100.deg. C in NH$\_$3/ ambient for 3 hours, the recrystallized silicon surface has convex shape. After ZMR process, the tensile stress is 2.49*10$^$9/dyn/cm$^$2/ and 3.74*10$^$9/dyn/cm$^$2/ in the seed edge and seed center regions. The phenomenon of convex shape and tensile stress difference are completely eliminated by using the PSG/SiO$\_$2/ capping layer. The characterization of SOI films are showed that the SOI films are improved in wetting properties. N channel SOI MOSFET has been fabricated to investigate the electrical characteristics of the recrystallized SOI films. In the 0.7.mu.m thickness SOI MOSFET, kink effects due to the floating substrate occur and the electron mobility was calculated from the measured g$\_$m/ characteristics, which is about 589cm$^$2//V.s. The recrystallized SOI films are shown to be a good single crystal silicon.