In a process for manufacturing a SOI wafer, the following steps are envisaged: forming, in a monolithic body of semiconductor material having a front face, a buried cavity, which extends at a distance from the front face and delimits, with the front face, a surface region of the monolithic body, the surface region being surrounded by a bulk region and forming a flexible membrane suspended above the buried cavity; forming, through the monolithic body, at least one access passage, which reaches the buried cavity; and filling the buried cavity uniformly with an insulating region. The surface region is continuous and formed by a single portion of semiconductor material, and the buried cavity is contained and completely insulated within the monolithic body; the step of forming at least one access passage is performed after the step of forming a buried cavity.