The preparation of silicon oxycarbide from siloxane resins MK-2461 performed in two basic steps. The first step is liquid precursor resin curing, which occurs at temperatures up to approximately 250 °C. The second step is the pyrolysis performed by slow controlled heating up to 1000 °C in the absence of oxygen. This approach is somewhat similar to the manufacturing of ceramics via sol–gel methods; in fact, the first step represents a late stage of a sol–gel process, but the second step – the conversion of pyrolytic polysiloxane to silicon oxycarbide– is chemically rather different from typical reactions during the sintering of ceramics at similar temperatures. An advantageous feature of silicon oxycarbide is that the polymer precursor exhibits high strength and dimensional stability after curing (chemical cross-linking) prior to high-temperature pyrolysis. Another advantage of silicon oxycarbide is the long storage life of the siloxane resins in the non-cured, liquid state. These features allow the use of polysiloxane thermosets for the production of CMCs while maintaining the standard technology of fibre composites  and  as well as their use in the preparation of precursors of heat-resistant foams using temperature-activated blowing agents  and .