A method of processing a wafer having MEMS acoustic transducers, the wafer having a first major surface and a second major surface, wherein the MEMS transducers are disposed on the first major surface, and wherein the method comprises: Reducing (202) the thickness of the wafer by a mechanical process on the second major surface of the wafer; Depositing (102; 204) a masking material on the second major surface after reducing the thickness of the wafer; Patterning (104; 206) the masking material to obtain a plurality of masked regions and a plurality of unmasked regions at the second major surface; anisotropically etching (106; 208) the wafer from the second major surface at the unmasked areas to form a plurality of recesses; Removing (108; 210) the masking material at least at some of the masked areas to obtain exposed areas; and anisotropically etching (110; 212) the wafer from the second major surface at the unmasked areas and the exposed areas to increase the depth of the cavities to the MEMS transducers at the first major surface and reduce the thickness of the wafer at the exposed areas wherein the recesses form a backside volume of the MEMS acoustic transducers.
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