A semiconductor on insulator type structure, which may be used for a front side type imager, successively comprises, from its rear side to its front side, a semiconductor support substrate, an electrically insulating layer and an active layer comprising a monocrystalline semiconductor material. The active layer is made of a semiconductor material having a state of mechanical stress with respect to the support substrate, and the support substrate comprises, on its rear side, a silicon oxide layer, the thickness of the oxide layer being chosen to compensate bow induced by the mechanical stress between the active layer and the support substrate during cooling of the structure after the formation by epitaxy of at least a part of the active layer on the support substrate.