一种半导体基板，系包括一具有开孔之基板本体，且该基板本体之表面及该开孔之壁面系为绝缘面；以及形成于该绝缘面上并对应位于该开孔端面上之线路层，且该线路层与该开孔之间系为电性绝缘，借以利用该开孔之深度增加该线路层与硅材质(即该基板本体)间的绝缘结构厚度，故当该线路层产生高频信号时，能防止该线路层之信号品质劣化。本发明复提供一种半导体基板之制法。

Disclosed is a semiconductor substrate comprising a substrate body formed with an opening, the surface of the body and the wall surface of the opening constituting an insulating surface; and a circuit layer formed on the insulating layer at positions corresponding to an end surface of the opening, wherein electrical insulation is formed between the circuit layer and the opening so that the depth of the opening can increase the structural thickness between the circuit layer and the silicon material (i.e. substrate body), thereby preventing signals of the circuit layer from deteriorating when high frequency signals are generated. The invention provides a method of the semiconductor substrate as described above.