Abstract: A wafer structure and a processing method of a wafer structure are disclosed here. The wafer structure, which is used for forming a plurality of dies, comprising: a semiconductor substrate having a first surface and a second surface opposite to the first one; at least one first functional layer and at least one second functional layer at the first surface of the semiconductor substrate, wherein the at least one second functional layer is located in a scribe lane of the wafer; and a plurality of scribing marks in the scribe lane, for singulating adjacent ones of the plurality of dies during a laser cutting process, wherein the plurality of dies each include the at least one first functional layer and a portion of the semiconductor substrate. The wafer structure can provide a functional layer in the scribe lane, while it facilitates to singulate the adjacent ones of the plurality of dies.