To provide a manufacturing method of a semiconductor device using an SOI substrate, by which mobility can be improved. A plurality of semiconductor films formed using a plurality of bond substrates (semiconductor substrates) are bonded to one base substrate (support substrate). At least one of the plurality of bond substrates has a crystal plane orientation different from that of the other bond substrates. Accordingly, at least one of the plurality of semiconductor films formed over one base substrate has a crystal plane orientation different from that of the other semiconductor films. The crystal plane orientation of the semiconductor film is determined in accordance with the polarity of a semiconductor element formed using the semiconductor film. For example, an n-channel element in which electrons are majority carriers is formed using a semiconductor film having a face {100}, and a p-channel element in which holes are majority carriers is formed using a semiconductor film having a face {110}.