The invention provides a high-reliability TSV technique based on a 
SOI substrate. According the technique, the existing 
silicon-
silicon dioxide-
silicon sandwich structure of the 
SOI substrate is not damaged, but three-dimensional integration of the 
SOI substrate is directly performed, so that each layer of the formed three-dimensional integrated device is provided with a 
buried oxide layer. The three-step 
etching technology is adopted to replace the existing single-step 
etching technology in the traditional SOI TSV technique. The method comprises the following steps: firstly 
etching top layer silicon, secondly etching the 
buried oxide layers, and at last etching bottom layer silicon, wherein the etching window of the top layer silicon is larger than that of the buried 
layers and the bottom layer silicon to form a horizontal etching margin on the 
buried oxide layer interface. The high-reliability TSV technique can avoid potential safety hazards such as the increase of electric leakage possibility and the reduction of withstand 
voltage, increase the possibility of the three-dimensional integrated device, greatly improve the performance of the SOI three-dimensional integrated device, and is high in the reliability.