Abstract: A process of reclaiming a semiconductor wafer 10 comprises the steps of a) removing films of foreign matter from the surface of the wafer 10 by etching, b) polishing opposite sides of the wafer 10 between contra-rotating polishing means 26, 28 to remove doped and diffused regions in the surface of the wafer substrate, c) rendering matt at least a portion of one only of the polished major surfaces of the wafer, d) cleaning the major surfaces of the wafer; and e) drying the wafer. The wafer is not damaged because no abrasive grinding is used to remove the doped and diffused regions and the step of rendering matt enables the wafers to be subsequently processed using handling and processing apparatus which relies on a difference in finish to determine the correct side of the wafer to be processed.