An SOI substrate having an SOI layer that can be used in practical applications even when a substrate with low upper temperature limit, such as a glass substrate, is used, is provided. A semiconductor device using such an SOI substrate, is provided. In bonding a single-crystal semiconductor layer to a substrate having an insulating surface or an insulating substrate, a silicon oxide film formed using organic silane as a material on one or both surfaces that are to form a bond is used. According to the present invention, a substrate with an upper temperature limit of 700° C. or lower, such as a glass substrate, can be used, and an SOI layer that is strongly bonded to the substrate can be obtained. In other words, a single-crystal semiconductor layer can be formed over a large-area substrate that is longer than one meter on each side.