In a method of manufacturing a semiconductor device of the "semiconductor on insulator" type comprising at least one carrier body and a monocrystalline semiconductor body, in a major surface (2) of a monocrystalline semiconductor body (1) grooves (3) are provided having a predetermined depth. The surface provided with grooves is coated with a layer (4) of material resistant to polishing; this layer is coated with a layer (5) of a chemomechanically polishable material having a layer thickness exceeding the groove depth, the latter layer (5) being polished to flatness and smoothness. The polished surface of the semiconductor body (1) is connected to a smooth flat major surface of a carrier body (6). Subsequently, the semiconductor body (1) is made thin, at least the last part of this operation consisting of a polishing step, which terminates on the layer (4) of material resistant to polishing so that mutually insulated "semiconductor on insulator" regions are obtained, the thickness of the semiconductor regions being equal to the depth of the grooves.