To provide a synthetic grinding wheel suited for polishing or prepolishing work performing mirror finish by a fixed abrasive particle and a method of manufacturing this synthetic grinding wheel.

A synthetic grinding wheel is formed by a porous structure having a continuous blow hole, the fellow particles of an abrasive particle in a mean grain size smaller than 3μm are provided so as to be successively in mutual contact in the structure, a binding material is interposed in a clearance made by structure between the abrasive particles, the grinding wheel is formed by fixing the abrasive particle particles in the structure with the binding material, system resin is compounded at least two kinds or more of thermosetting resin.