The invention relates to a method of re-forming a useful layer on a donor wafer after taking off a useful layer formed of a material chosen from among semiconductor materials. The donor wafer includes in succession a substrate and a taking-off structure, the taking-off structure includes the taken-off useful layer before taking-off. The method includes a removal of material involving a portion of the donor wafer on the side where the useful layer has been taken off. The material is removed by mechanical means so as to preserve a portion of the taking-off structure to form at least one other useful layer which can be taken off after re-forming, without adding additional material to the wafer.