The article is devoted to the study of the peculiarities of charge carrier transfer in polycrystalline films in SOI structures doped with boron to concentrations corresponding to the metal-insulator transition. The magnetoresistance of polysilicon in SOI structures under the action of magnetic fields up to 14 T at temperatures of 4.2 K was studied. A detailed analysis of magnetic transport properties in poly-Si was performed. It was established that at low-temperature transport of charge carriers in polycrystalline films there is a hopping conductivity, the parameters of which can be estimated by strong spin-orbit interaction within the framework of the theory of weak localization
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