To obtain a dressing tool for grinding wheel for polishing which can carry out a dressing in a short time and at a high accuracy, by using CBN abrasive grains.

This is a manufacturing method of a grinding wheel dressing tool (dress gear) which furnishes at least one side of abrasive grain layer of Al2O3 abrasive grains or SiC abrasive grains whose hardness is lower than the hardness of a CBN abrasive grain layer, and carries out the dressing of a grinding wheel for gear honing to polish the tooth surface of a gear, and after the CBN abrasive grain layer is formed on a necessary part of the tool surface, a correcting process of the CBN abrasive grain layer is carried out by a truing tool having a diamond abrasive grain layer with a hardness higher than the CBN abrasive grain layer.