To supply a long-useful life split grinding sheet whose abrasive particle consolidation strength is high and consolidation layer thickness is small.

A ground face containing at least one consolidation layer and one abrasive particle layer, consolidating abrasive particles in the consolidation layer, and formed by abrasive particles is a horizontal identical face. The manufacturing method is (1) to scatter abrasive particles on a base material, (2) to form a foundation layer on the base material to consolidate the abrasive particles on the base material, (3) to form a consolidation layer on the foundation layer and further form at least one consolidation layer and one layer of abrasive particles on the consolidation layer, and (4) to eliminate the base material. This invention produces a methodical and identical flat ground face whose abrasive particle distribution over the split grinding sheet is even to greatly improve grinding precision and efficiency. As the abrasive particle edge face and angle of the split grinding sheet face up and outside, the split grinding efficiency is improved. In addition, the manufacturing method is simple and practical.