A method for manufacturing a micro-electro-mechanical device, which has supporting parts and operative parts, includes providing a first semiconductor wafer, having a first layer of semiconductor material and a second layer of semiconductor material arranged on top of the first layer, forming first supporting parts and first operative parts of the device in the second layer, forming temporary anchors in the first layer, and bonding the first wafer to a second wafer, with the second layer facing the second wafer. After bonding the first wafer and the second wafer together, second supporting parts and second operative parts of said device are formed in the first layer. The temporary anchors are removed from the first layer to free the operative parts formed therein.