A method for manufacturing a structure comprising an active part comprising at least two layers from a first substrate comprising a first face of single crystal semi-conductor material, called the front face, and a second face opposite the first face, called the back face, said method comprising the steps of, which take place in the following order: a) making at least one zone of discontinuous semi-conductor material, said zone being formed either by a porous material, or a plurality of thin pillars of semi-conductor material and provided a short distance apart from each other, in the first substrate from the front face of single crystal semi-conductor material, b) making an epitaxial growth deposition of a layer from a semi-conductor material onto the front face of the first substrate, said layer being at least a single crystal one on the surface of the zone of discontinuous semi-conductor material, c) machining the epitaxially grown single crystal layer at least at the zone of discontinuous semi-conductor material to make a first suspended zone, d) removing or oxidizing the discontinuous semi-conductor material, e) forming a sacrificial layer being selectively etchable with respect to said semi-conductor material of the front face and to the material of the epitaxially grown semi-conductor layer so as to completely or partly coat the first suspended zone, e') bonding or depositing a second substrate onto the front face of the first substrate, f) machining in a first area of the back face of the first substrate to reach the first suspended zone and, in as second area of the back face of the substrate to define a second suspended zone, the machining being such that some area of the sacrificial layer are cleared up, g) releasing the first and second suspended zones by withdrawing at least one part of the sacrificial layer. a) making at least one zone of discontinuous semi-conductor material, said zone being formed either by a porous material, or a plurality of thin pillars of semi-conductor material and provided a short distance apart from each other, in the first substrate from the front face of single crystal semi-conductor material, b) making an epitaxial growth deposition of a layer from a semi-conductor material onto the front face of the first substrate, said layer being at least a single crystal one on the surface of the zone of discontinuous semi-conductor material, c) machining the epitaxially grown single crystal layer at least at the zone of discontinuous semi-conductor material to make a first suspended zone, d) removing or oxidizing the discontinuous semi-conductor material, e) forming a sacrificial layer being selectively etchable with respect to said semi-conductor material of the front face and to the material of the epitaxially grown semi-conductor layer so as to completely or partly coat the first suspended zone, e') bonding or depositing a second substrate onto the front face of the first substrate, e') bonding or depositing a second substrate onto the front face of the first substrate, f) machining in a first area of the back face of the first substrate to reach the first suspended zone and, in as second area of the back face of the substrate to define a second suspended zone, the machining being such that some area of the sacrificial layer are cleared up, g) releasing the first and second suspended zones by withdrawing at least one part of the sacrificial layer.