To provide a composite resinoid grinding tool for providing the effect of using a massive abrasive grain while restraining reduction in grinding tool strength.

Since a grinding tool structure of a honing grinding tool 10 for a gear has sufficiently high mechanical strength of about 50 to 150 (MPa) in a range for sufficiently providing the effect of using the massive abrasive grain G1 by setting a rate occupied in the grinding tool structure of the massive abrasive grain G1 in a range of 10 to 40 wt.%, even if an inner peripheral tooth part 14 receives large stress from a tooth part of a polishing object material 18 in honing work, damage such as chipping of the inner peripheral tooth part 14 is hardly caused. That is, in spite of being the grinding tool structure including the massive abrasive grain G1 having low mechanical strength by binding an abrasive grain Gs by an inorganic binder Gb, the grinding tool structure has sufficient strength for honing work for the gear.