To provide a thin edged grinding wheel having low cutting resistance, high rigidity and a long span of life, a manufacturing method of the thin edged grinding wheel, a semiconductor device using the thin edged grinding wheel and a manufacturing method of precision parts.

This roughly ring shape thin edged grinding wheel 1 in which super abrasive grains are dispersed and arranged in a binding material constitutes its characteristic that the sum total of width of a plurality of slits 4 provided on an outer peripheral surface 3 is more than 20% and less than 30% against total length of a circumscribed circle of the thin edged grinding wheel 1.