To provide a method of processing a wafer in which a DAF (Die Attach Film) is never adhered to a dicing tape and which uses a laser beam.

The method of processing the wafer on the rear surface of which the die attach film supported with the dicing tape is arranged, includes a first dividing process of positioning a laser beam at a first predetermined division line extending in a first direction for irradiation and performing relative machining feeding of a chuck table and a laser beam irradiation unit to divide the wafer and die attach film along the first predetermined division line, and a second dividing process of positioning the laser beam at a second predetermined division line orthogonal to the predetermined division line for irradiation and performing relative machining feeding of the chuck table and laser beam irradiation unit to divide the wafer and die attach film along the second predetermined division line. In the first dividing process or second dividing process, the energy of the laser beam is reduced at the intersection of the first predetermined division line and second predetermined division line.