Fabrication method of semiconductor substrate and micro-electro-mechanical system (MEMS) device

A method of fabricating a semiconductor substrate includes the following steps. A first wafer is provided and a first surface of the first wafer is etched to form a plurality of cavities. A second wafer is formed on the first surface, where forming the second wafer includes the following steps: providing a core substrate; forming a first insulating layer on the core substrate; and depositing a polysilicon layer on the first insulating layer and the core substrate. In addition, the polysilicon layer is bonded with the first wafer to cover the cavities, where the polysilicon layer is disposed between the first insulating layer and the first wafer. In addition, a MEMS device using the semiconductor substrate is also provided.