Provided is a sheet for processing a wafer. The sheet can exhibit excellent heat resistance and dimensional stability, prevent breakage of a wafer in response to residual stress due to excellent stress relaxation properties, inhibit damage to or dispersion of the wafer due to application of a non-uniform pressure, and also exhibit excellent cuttability. The sheet can effectively prevent a blocking phenomenon from occurring during wafer processing. For these reasons, the sheet can be useful for processing a wafer in various wafer preparation processes such as dicing, back-grinding and picking-up.