To provide a resin impregnated vitrified grinding wheel capable of highly efficient grinding without impairing grinding performance and causing inconveniences in manufacture, and its manufacture.

Pores are properly filled with an impregnated phenol resin in the tissue of a vitrified grinding wheel, suitably preventing fusion or fouling. The phenol resin which is softer than abrasive grains is in a recessed condition with a ground material and so the abrasive grains are properly crushed and degranulated, suitably preventing burn during grinding. The phenol resin has an impregnation rate being within 10-95% by volume of voids, not enough to fill the voids, suitably preventing the chipping of the grinding wheel while inhibiting difficult dressing and poor service due to too high hardness. The abrasive grains are held by the phenol resin to produce an increase in holding force and a decrease in early degranulation, providing a high grinding rate.