A wafer and a method for forming the same are disclosed. The wafer forming method can separate respective chips from others by performing a Deep Reactive Ion Etching (DRIE) process on a wafer including a plurality of chips. The wafer includes a plurality of chips configured to be arranged in row and column directions on the wafer, a scribe line configured to be formed among the plurality of chips so as to separate each chip, and an align key line configured to be formed in one side of the wafer so as to form an align key pattern.