PURPOSE: To form the envelope shape of abrasive grains correctly at low cost by separating the whole of a metal plating layer, both first and second adhesive layers and base material from a metal mold, and then etching the surface of the metal plating layer to expose the tips of abrasive grains.

CONSTITUTION: At the time of manufacturing a grinding wheel, the surface of a metal mold 1 formed into the inverted shape of a grinding wheel is first covered with abrasive grains 2 to form a metal plating layer 3 to be a binder layer. After applying a first adhesive to the upper face of the metal plating layer 3, an abrasive face forming mold 5 to be a second mold is placed thereon and pressed so as to harden a first adhesive layer 4. After separating only the mold 5, base material 6 is bonded to the first adhesive layer 4 through a second adhesive layer 7. After separating the whole of the metal plating layer 3, both first and second adhesive layers 4, 7 and base material 6 from the metal mold 1, the surface of the metal plating layer 3 is etched, and the tip parts of the abrasive grains 2 are exposed from the metal plating layer 3.