A screw includes a head having a top surface where a drive socket and drive regions are recessedly formed. Each drive region has two non-parallel side walls and two different drive walls. One drive wall is connected to the side walls to form a groove communicating with the drive socket. The other drive wall is connected between two adjacent side walls of two adjacent grooves. At least one of the drive walls slopes downwards from the top surface at a slope of at least 1 degree. Each side wall connecting between the drive walls deviates inwards by an angle difference of at least 1 degree. The slope and the inward deviation of the walls receive a driving tool firmly to prevent a swinging problem and enhance the torque transmission. A punch adapted to form the recessed screw also facilitates a long-term production without losing the accuracy thereof.