The invention relates to a method of forming a structure comprising a thin layer of semiconductor material transferred from a donor substrate onto a second substrate, wherein two different atomic species are co-implanted under certain conditions into the donor substrate so as to create a weakened zone delimiting the thin layer to be transferred. The two different atomic species are implanted so that their peaks have an offset of less than 200 Å in the donor substrate, and the substrates are bonded together after roughening at least one of the bonding surfaces.