A bonded SOI wafer is manufactured by bonding a bond and a base wafer, each composed of a silicon single crystal, via an insulator film, depositing a polycrystalline silicon layer on the bonding surface side of the base wafer, polishing a surface of the polycrystalline silicon layer, forming the insulator film on the bonding surface of the bond wafer, bonding the polished surface of the polycrystalline silicon layer and the bond wafer via the insulator film, and thinning the bonded bond wafer to form an SOI layer; wherein, the base wafer is a silicon single crystal wafer having a resistivity of 100 Ω·cm or more, depositing the polycrystalline silicon layer further includes a stage for previously forming an oxide film on the surface of the base wafer on which the polycrystalline silicon layer is deposited, and the polycrystalline silicon layer is deposited at a temperature of 900° C. or more.