The present invention is an SOI wafer in which at least a silicon active layer is formed over a support substrate via an insulator film or on a support substrate directly, wherein, at least, the silicon active layer consists of a P(phosphorus)-doped silicon single crystal grown by Czochralski method, which is occupied by N region and/or defect-free I region, and contains Al (aluminum) with concentration of 2.times.10.sup.12 atoms/cc or more. There can be provided with ease and at low cost an SOI wafer with high electrical reliability in a device fabrication process, that has an excellent electric property without generation of micro pits by cleaning with hydrofluoric acid etc. even in the case of forming an extremely thin silicon active layer, or that retains high insulation property even in the case of forming an extremely thin inter-layer insulator film.