PURPOSE: To obtain an equipment of machining a semiconductor wafer which can form wafers from a semiconductor ingot without a lapping process by which a thick transformed layer by machining is formed.

CONSTITUTION: The upper end surface of a semiconductor ingot 7 almost vertically retained by a first chuck 6 is ground by a first and a second diamond grinding machine 8, 9, and a wafer 7a having a specified thickness is cut from the upper end portion of the ingot 7 by using a slicer 13. The upper surface of the wafer to be cut by the slicer 13 is retained by a second chuck 21, the upper surface is used as a reference plane, the lower surface of the wafer 7a is cut by a third and a fourth diamond grinding machine 22, 23, and polishing processes are performed in order by a first polishing equipment 25, a second polishing equipment 26, and a float polishing equipment 27.