Using two‐step annealing of wafers containing mechanically induced back‐surface damage, we have shown that the presence of stabilized damage regions controls the development of front‐surface defect denudation zones and internal SiOxnucleation. Using data from transmission electron microscopy, secondary ion mass specrometry profiling, and secondary ion microscopy measurements we have demonstrated that little or no direct correlation exists between measured (front‐surface) oxygen depletion widths and defect denudation zone widths. Primary anneals at temperatures <600 °C have also been shown to producenosignificant or measurable depletion of oxygen at the front surface of wafers.