The piezoelectric-on-insulator film structure material(POI) can provide a breakthrough solution approach and scheme for developing integrated SAW devices with high performance, which can meet the urgent needs of the integration, miniaturization, high frequency and wide bandwidth of the next generation of piezoelectric acoustic devices under the development trend of RF front-end integration and miniaturization. In this paper, the fabricating technique of the POI. The latest research results of high performance SAW devices on LN/LT-POI structure are summarized, and its future development is prospected.