Fully depleted (FD) MOSFET architecture for sub-32 nm technology node requires a new SOI substrate fabrication to meet all the stringent specifications imposed by a FD device. Ultra thin SOI (UTSOI) targets planar device architectures, stressing specifications for thickness uniformity. Also ultra thin burried oxyde (UTBOx) offers additional benefits such as the application of back bias, for example enhancing device stability or threshold voltage tuning. In this paper, we discuss the Smart Cuttrade technology capability for both UTSOI and UTBOx substrate design with the quality and specifications that meet the future FD technology requirements.