Abstract: The microstructural characteristics of two polycrystalline silicon (poly-Si) films with different electrical properties produced by low-pressure chemical vapour deposition on top of high resistivity silicon substrates were investigated by advanced transmission electron microscopy (TEM), including high resolution aberration corrected TEM and automated crystallographic orientation mapping in TEM. The results reveal that the nature of the poly-Si film/Si substrate interface is the main factor controlling the electrical resistivity of the poly-Si films. The high resistivity and high electrical linearity of poly-Si films are strongly promoted by the Sigma 3 twin type character of the poly-Si/Si substrate interface, leading to the generation of a huge amount of extended defects including stacking faults, Sigma 3 twin boundaries as well as Sigma 9 grain boundaries at this interface. Furthermore, a high density of interfacial dislocations has been observed at numerous common and more exotic grain boundaries deviating from their standard crystallographic planes. In contrast, poly-Si film/Si substrate interfaces with random character do not favour the formation of such complex patterns of defects, leading to poor electrical resistivity of the poly-Si film. This finding opens windows for the development of high resistivity silicon substrates for Radio Frequency (RF) integrated circuits (ICs) applications.