The present invention relates to a wafer (100) being subdivided and separable into a plurality of dies. Each die (110) comprises an array of capacitive micro-machined transducer cells (1). Each cell comprises a substrate (10) comprising a first electrode (11), a membrane (13) comprising a second electrode (14), and a cavity (12) between the substrate (10) and the membrane (13). Each cell (1) of at least a part of the dies (110) comprises a compensating plate (15) on the membrane (13), each compensating plate (15) having a configuration for influencing a bow (h) of the membrane (13). The configurations of the compensating plates (13) vary across the wafer (100). The present invention further relates to a method of manufacturing such a wafer and a method of manufacturing such a die.