A wafer processing method for dividing a wafer along a plurality of division lines to obtain a plurality of individual chips. The wafer processing method includes a filament forming step of applying a pulsed laser beam having a transmission wavelength to the wafer along each division line in the condition where the focal point of the pulsed laser beam is set inside the wafer in a subject area to be divided, thereby forming a plurality of amorphous filaments inside the wafer along each division line, and an etching step of etching the amorphous filaments formed inside the wafer along each division line by using an etching agent to thereby divide the wafer into the individual chips along the division lines.