To provide a method for manufacturing an SOI wafer having proper processing accuracy and yield without necessity of a wafer with an oxide film to manufacture the SOI wafer having active layers of different thicknesses with excellent productivity.

The method for manufacturing the SOI wafer comprises the steps of preparing the wafer 1a obtained by laminating and adhering a polishing surface 7 of the wafer 5 for a support to an oxide film 10 formed over a polishing surface 9 of the wafer 6 for the active layer and integrating them, laminating the laminated wafer 1a to a laminating plate 15, grinding it, setting the plate 15 of the state in which the ground laminated wafer 1b is laminated to project at a polishing margin from a lower end face 29 of the guide ring 27 of the polishing unit 21 for holding the plate 15 with the wafer 1b, polishing it by a polishing cloth 22, and stopping the unit 21 by the contact of the lower end face 29 of the ring 27 with the cloth 22.