The invention relates to a finishing method for a silicon-on-insulator (SOI) substrate that includes an oxide layer buried between an active silicon layer and a support layer of silicon. The method includes applying the following steps in succession: a first rapid thermal annealing (RTA) of the SOI substrate; a sacrificial oxidation of the active silicon layer of the substrate conducted to remove a first oxide thickness; a second RTA of the substrate; and a second sacrificial oxidation of the active silicon layer conducted to remove a second oxide thickness that is thinner than the first oxide thickness.