This paper describes on the fabrication of a SOI substrate by SDB technology and electrochemical etch-stop. The surface of the thinned SDB SOI substrate is more uniform than that of grinding or polishing by mechanical method and this process was found to be a very accurate method for SOI thickness control. During electrochemical etch-stop leakage current versus voltage curves were measured for analysis of the open current potential(OCP) point the passivation potential(PP) point and anodic passivation potential. The surface roughness and the controlled thickness selectivity of the fabricated a SDB SOI substrate were evaluated by using AFM and SEM respectively.