A high resistivity p type silicon wafer with a resistivity of 100 .OMEGA.cm or more, in the vicinity of the surface being formed denuded zone, wherein when a heat treatment in the device fabrication process is performed, a p/n type conversion layer due to thermal donor generation is located at a depth to be brought into contact with neither any device active region nor depletion layer region formed in contact therewith or at a depth more than 8 .mu.m from the surface, and a method for fabricating the same. The high resistivity silicon wafer can cause the influence of thermal donors to disappear without reducing the soluble oxygen concentration in the wafer, whereby even if various heat treatments are performed in the device fabrication process, devices such as CMOS that offer superior characteristics can be fabricated. The wafer has wide application as a substrate for a high-frequency integrated circuit device.