In hybrid-orientation technology (HOT), devices are fabricated on hybrid substrate with [110] and (100) orientations to achieve significant PMOS performance enhancement. Smart cut process is an important step in the substrate engineering for HOT. We investigate the details of layer transfer in the substrates of different orientations and presents the characteristics of product [110] SOI wafers. For the first time, we show that H platelet distributions, splitting kinetics and evolution of post-split surface morphology demonstrate strong substrate orientation dependence. Certain modifications of critical process steps in generic smart cut process flow are required to fabricate high quality [110] SOI wafers.