| 摘要 |
After partially burying an insulation layer in a first single-crystalline silicon substrate, and flattening, the first single-crystalline silicon substrate and a second single-crystalline substrate are formed with a low impurity concentration epitaxial layer. By grinding and polishing the first single crystalline silicon substrate, an ultra thin film SOI layer having thickness of about 0.1 mu m is formed. On the ultra thin film SOI layer, an insulation layer 8 for isolation is formed. Thus, an SOI substrate for integrating the power element and a control circuit element including the ultra thin film SOI layer in one chip can be provided.
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