PURPOSE: To prevent generation of damages on the working surface of a work while making advantage of the characteristics of a resinoid grinding wheel.

CONSTITUTION: In a grinding wheel for polishing, the synthetic resin 4 is made the bonding material, and abrasive grains 1, conductive fibers 3, and metallic particles 2 to be dissolved by the electrolysis are dispersely arranged. In the grinding wheel for polishing, the grinding wheel becomes electrically conductive by mutual and easy contact between the fibers 3 or the fiber 3 and the metallic particle 2 even when the amount of the fibers 3 dispersed in the grinding wheel is small, and the metallic particles 2 are electrolyzed by the electrolysis in- process dressing to be dissolved. This constitution allows the dressing through the electrolysis in-process dressing without damaging the characteristics of a resinoid grinding wheel, and the mirror surface with fewer damages can be obtained.