A composite substrate is provided in some embodiments of the present disclosure, which includes a substrate, an insulation layer, a first silicon-containing layer and a first epitaxial layer. The insulation layer is disposed on the substrate. The first silicon-containing layer is disposed on the insulation layer, in which the first silicon-containing layer includes a plurality of group V atoms. The first epitaxial layer is disposed on the first silicon-containing layer, in which the first epitaxial layer includes a plurality of group III atoms. A distribution concentration of the group V atoms in the first silicon-containing layer increases as getting closer to the first epitaxial layer, and a distribution concentration of the group III atoms in the first epitaxial layer increases as getting closer to the first silicon-containing layer. A method of manufacturing a composite substrate is also provided in some embodiments of the present disclosure.