The invention relates to a method for manufacturing compound material wafers, in particular, silicon on insulator type wafers, comprising the steps: Providing an initial donor substrate, forming an insulating layer over the initial donor substrate, forming a predetermined splitting area in the initial donor substrate, attaching the initial donor substrate onto a handle substrate and detaching the donor substrate at the predetermined splitting area, thereby transferring a layer of the initial donor substrate onto the handle substrate to form a compound material wafer. In order to be able to reuse the donor substrate more often, the invention proposes to carry out the thermal treatment step to form the insulating layer at a temperature of less than 950 DEG C, in particular, less than 900 DEG C, preferably at 850 DEG C. The invention also relates to a silicon on insulator type wafer manufactured according to the inventive method.