Yeah, that cost sort of surprised me too. However, I don't think
that's the cost of a 300mm wafer, that's probably the cost of 200mm
wafers. I had heard somewhere that the cost of a 300mm wafer is about
$5000! And I'd assume that that means non-SOI 300mm. If the cost of
converting natural to SOI wafers is a fixed cost, then a $5000 wafer
would go upto $5700 (i.e. additional $700). If the cost is
proportional to the area of the wafer, then the cost will go up by
$1400 -- 300mm wafers have double the area of 200mm ones. In either
case it looks like the proportionate cost increase of natural vs. SOI
is much lower with 300mm than with 200mm.