專利摘要：
A method of manufacturing an epitaxiable heat-dissipating substrate comprises the steps of (A) forming a roughened surface on a substrate made of a polycrystalline or amorphous material with a high thermal conductivity coefficient; (B) forming a flat layer on the roughened surface; and (C) forming a buffer layer on the flat layer. The flat layer reduces the surface roughness of the substrate, and then the buffer layer functions as a base for epitaxial growth, thereby being directly applicable to production of semiconductor devices which are flat and capable of isotropic epitaxial growth.