To provide a manufacturing method for an SOI wafer capable of reducing both the film thickness uniformity inside the wafer and the film thickness uniformity between the wafers to a sufficiently low level, even in the case that a required film thickness level of an SOI layer is extremely low.

A second Si layer 23, a first SiGe layer 22 and a first Si layer 21 are formed in the order as a multi-layer epitaxial layer on a bond wafer 2, a hydrogen high concentration layer is formed inside the second Si layer 23 by hydrogen ion implantation, and bonding heat treatment and peeling are performed. Then, a laminated body of the first Si layer 21, the first SiGe layer 22 and the peeled second Si layer 23a is connected and integrated on a silicon oxide film 3 as a peeled epitaxial layer. The peeled second Si layer 23a is selectively etched in a form of turning the first SiGe layer 22a to an etching stop layer.