To provide a grinding wheel for precision grinding, which can reduce troubles and cost in manufacture compared with a case where a groove is cut, can achieve grinding with good balance on the right and left of a rotating direction of the grinding wheel and can attain highly accurate grinding, and a method of dressing the grinding wheel.

An abrasive layer is formed by pasting approximately trapezoidal platelike abrasive sheets to a core at predetermined intervals. In addition, a grain size at an entrance corner with respect to a rotating direction of the abrasive sheet is rougher than a plane area of the abrasive sheet.