PURPOSE: To enable efficient grinding and make a high precision finish surface available by using the grinding wheel wherein abrasive grains of different quality are retained on flat and inclined surfaces formed on the wheel base plate of the grinding wheel and mounting the wheel to a wheel spindle in such a way that the abrasive grains do not interfere with the grinding planes thereof.

CONSTITUTION: A workpiece W is mounted to a rotary jig and turns therewith. A grinding wheel 1 is so made that fine abrasive grains 3 are retained on the flat surface 2a of a wheel base plate 2 and coarse abrasive grains 4 on the slope 2b thereof. And said grains 3 and 4 are so arranged as not to interfere with the grinding planes A and B thereof. And with a wheel spindle 5 inclined by an angle of θ, a workpiece W is first subjected to a coarse grinding process with the grinding plane B comprising the coarse abrasive grains 4 of the grinding wheel 1 and then subjected to a finish grinding process with the grinding pane A comprising the fine abrasive grains 3, with the wheel spindle 5 kept vertical. Time required for truing and dressing, therefore, is reduced. Also, efficient grinding can be done via coarse grinding and machining accuracy can be enhanced via finish grinding.