PURPOSE: To prevent the deterioration of the roughness of a finished surface by multiplicately winding and molding a fabric base material into a cylindrical shape via an adhesive, and forming an abrasive grain layer fixed with ultra abrasive grains by metal plating on at least the outermost periphery of the fabric base material molded into the cylindrical shape.

CONSTITUTION: Ultra abrasive grains 12B are fixed by metal plating 12A on the surface of one end side of a belt-like fabric base material 11 applied with conductivity on at least one end side to form an abrasive grain layer 12. The fabric base material 11 is multiplicately wound and molded into a cylindrical shape via an adhesive 13 to obtain a desired cylindrical grinding wheel. The dropping of the ultra abrasive grains 12B is prevented, the life of the grinding wheel is extended, the excessive cutting of the ultra abrasive grains 12B is prevented, and situation where streaks are formed on a work or chipping occurs, is suppressed.