A substrate for a transfer mask, which comprises a first silicon layer formed of monocrystalline silicon, a silicon oxide film formed on the first silicon layer and having a thickness ranging from 0.2 to 0.8 &mgr;m, and a second silicon layer formed on the silicon oxide film. A transfer mask which is manufactured by making use of this substrate is featured in that it is possible to prevent a transfer pattern from being cracked or destroyed due to stress from the silicon oxide film on the occasion of manufacturing the transfer mask, thereby providing a defect-free transfer mask.