Small-signal and computational load-pull simulations are used to investigate the effect of substrate resistivity on efficiency in high-power operation of high-frequency silicon-on insulator-LDMOS transistors. Identical transistors are studied on substrates with different resistivities. Using computational load pull, their high-power performance is evaluated. The results are compared to previous investigations, relating the OFF-state out put resistance to high-efficiency operation. From the large-signal simulation, an output circuit model based on a load-line match is extracted with parameters traceable from small-signal simu lations. It is shown that, albeit high OFF-state output resistance is a good indication, it is not sufficient for high efficiency in a high-power operation. The bias and frequency dependence of the coupling through the substrate makes a more detailed ON-state analysis necessary. It is shown that very low resistivity and high resistivity SOI substrates both result in a high efficiency at the studied frequency and bias point. It is also shown that a normally doped medium-resistivity substrate results in a significantly lower efficiency.