A method of fabricating a nano silicon on insulator (SOI) wafer having an excellent thickness evenness without performing a chemical mechanical polishing (CMP) and a wafer fabricated by the same are provided. The provided method includes preparing a bond wafer and a base wafer, and forming a dielectric on at least on surface of the bond wafer. Thereafter, an impurity ion implantation unit is formed by implanting impurity ions into the bond wafer to a predetermined depth from the surface of the bond wafer at a low voltage. The dielectric of the bond wafer and the base wafer contact each other in order to be bonded. Next, a thermal process of low temperature is performed to cleave the impurity ion implantation unit of the bond wafer. In addition, the cleaved surface of the bond wafer bonded to the base wafer is etched to form a nano scale device region. Here, the cleaved surface may be etched by performing a hydrogen surface process and a wet etching.