Size of a chipping is made small, suppressing blinding of a blade, when performing dicing of a wafer.When cutting a wafer, cutting is performed so that the portion of a V character-shaped shoulder may enter below the front surface of a wafer (depth Z2 from a substrate front surface) using the metal-bond blade which includes the abrasive particle whose fineness number is more than #3000, and whose point is V character form. By processing it in this way, cutting resistance goes up and blinding of a blade can be prevented. Hereby, the size of a chipping can be suppressed small, preventing blinding of a blade.