FIELD: silicon-on-insulator semiconductor devices. SUBSTANCE: porous silicon regions are formed in working plate on side contacting insulating layer of carrier plate by anodic treatment with hydrofluoric acid solution so that they are normally oriented to plate surface through depth equal to at least thickness of device layer of porous silicon region; then working plate and carrier plate are joined together through insulating layer by thermal compression whereupon working plate is thinned to desired thickness of device layer using chemicals and abrasive materials. EFFECT: improved quality of device layer. 1 tbl
