The present invention provides a method of making a semiconductor substrate having an SOI structure by temporarily bonding together two wafers having different thermal expansion coefficients to allow thinning of at least one of the wafers by chemical and/or mechanical treatment(s) to reduce the risk of strain, separation, cracks to the wafers followed by one or more heat treating steps to fully bond the wafers together. The method can produce semiconductor substrate having an SOI structure which can provide a silicon layer thin enough to allow various integrated circuits, or TFL-LCD or the like to be formed.