A wafer having a device area on one side with a plurality of devices partitioned by division lines is divided into dies. An adhesive tape for protecting devices is attached to the one side of the wafer, the adhesive tape adhering to at least some, optionally all, of the devices. A carrier for supporting the tape is attached to the side of the tape opposite to the one side by an attachment means provided over an entire surface area of the adhesive tape which is in contact with the carrier. The wafer is cut along the division lines. The side of the wafer opposite to the one side is mechanically partially cut, and a remaining part of the cuts in the wafer is mechanically cut and/or cut by laser and/or cut by plasma from the side of the wafer opposite to the one side.