The acrylic PET tape is suitable for application in wafer back-grinding manufacture. The adhesive is composed of gradient stacking layers. The layer in contact with Si-wafer shows high adhesion, sensitive to UV-light and easily removable after exposure of 365nm LED. The buffer layer is high elastic modulus and high creep, which would eliminate the warpage of Si-wafer, encapsulate the bump of Si-wafer and preventing water infiltration.