To provide a grinding wheel for honing improving both machining efficiency and machining accuracy without complicating the structure of a honing head in simultaneously performing rough grinding and finish grinding in honing a circular hole.

An inclined part is formed toward the side on the rotating direction front side of a base metal 31, and inclined parts are formed toward an upper end and a lower end from a center part. Abrasive grains are disposed at the upper end and lower end of the base metal in conditions suitable for rough grinding to form abrasive grain layers 32, 33 for rough grinding. Abrasive grains are disposed at the center part in conditions suitable for finish grinding to form an abrasive grain layer 34 for finish grinding. Further, the mutual abrasive grain tip cumulative areas of rough grinding abrasive grain layers and finish grinding abrasive grain layers of a plurality of grinding wheels are arranged to be almost the same. With such a grinding wheel, time required for machining can be considerably shortened in addition to maintaining machining accuracy not less than the case of conventional honing using exclusive grinding wheels for rough grinding and finish grinding.