PROBLEM TO BE SOLVED: To provide a method for subjecting works, such as, for example, various kinds of sheet materials, circuit boards, semiconductor wafers, glass substrates, ceramic substrates, metallic substrates, light emitting or light receiving element substrates for semiconductor lasers etc., MEMS substrates, semiconductor packages, cloth, leather, and paper, to working such as, for example, cutting and perforating. SOLUTION: The method of working the works by using UV absorption abrasion of a laser includes (1) a process of sticking a tacky adhesive sheet of ≥50% in transmittance in an absorption region of a laser beam to a surface of the work opposite to the surface to be irradiated with the laser, (2) a process of working the work by irradiating the work with the laser, and (3) a process of peeling off the tacky adhesive sheet. COPYRIGHT: (C)2005,JPO&NCIPI