A method for processing a nut seat formed around a bolthole on a wheel including the steps of drilling the nut seat and the bolthole substantially simultaneously with a step drill and performing roller burnishing on at least edge portions of the nut seat wherein the roller is rolled on the nut seat in the circumferential direction of the nut while the roller is pressed onto the nut seat. By roller burnishing, at least the edge portions of the nut seat are finished to a specular grade. The strength of the nut seat itself can be increased by the roller burnishing, thereby decreasing the required thickness of a light alloy wheel and the total weight of the wheel. In addition, the manhours for processing the wheel can be reduced.