Exhibit 10.39 IBIS TECHNOLOGY CORPORATION HAS OMITTED FROM THIS EXHIBIT 10.39 PORTIONS OF THE EXHIBIT FOR WHICH IT HAS REQUESTED CONFIDENTIAL TREATMENT FROM THE SECURITIES AND EXCHANGE COMMISSION. THE PORTIONS OF THE AGREEMENT FOR WHICH CONFIDENTIAL TREATMENT HAS BEEN REQUESTED ARE MARKED [ ] AND SUCH CONFIDENTIAL PORTIONS HAVE BEEN FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. [LETTERHEAD] April 14, 1998 IBIS TECHNOLOGY CORPORATION 32A Cherry Hill Drive Danvers, MA 01923 U.S.A. Attention: Mr. Al Alioto, Vice President, Sales & Marketing Re: Purchase Order for This 1000 Implanter Dear Sirs: This letter serves as our formal purchase order for the Ibis 1000 Implanter, the specifications of which are summarized in the Appendix A attached, according to the following terms and conditions. (1) Purchase Price: [ ] (2) Payment Terms: - [ ] within [ ] days after Ibis' acceptance of this purchase order - [ ] upon completion of assembly, test and demonstration of the designed capability to produce good quality SIMOX wafers at Ibis to the specifications agreed between MSIL and Ibis - Balance upon installation test run and acceptance by MSIL in Japan, such tests and acceptance criteria to be agreed between MSIL and Ibis prior to shipment. MITSUBISHI MATERIALS SILICON CORPORATION 314 NISHISANGAO NODA-SHI CHIBA-KEN 278 JAPAN 20 [LETTERHEAD] (3) Spares and Services Separate purchase orders will be placed for spare parts and services. We will look forward to receiving your acceptance of this order. We would also like to receive your latest delivery schedule for the equipment. With. best regards. Sincerely yours, /s/ Yunchi Furukawa Yunchi Furukawa Managing Director Attachment 21 Exhibit 10.40 APPENDIX A Ibis 1000 Implanter Specification Summary [ ] 22