The purpose of this study was to evaluate grinding efficiency in abutment teeth comprising both dentin and core composite resin in the axial plane. Grinding was performed over 5 runs at two loads (0.5 or 0.25 N) and two feed rates (1 or 2 mm/sec). The grinding surface was observed with a 3-D laser microscope. Tomographic images of the grinding surfaces captured perpendicular to the feed direction were also analyzed. Using a non-ground surface as a reference, areas comprising only dentin, both dentin and core composite resin, or only core composite resin were analyzed to determine the angle of the grinding surface. Composite resins were subjected to the Vickers hardness test and scanning electron microscopy. Data were statistically analyzed using a one-way analysis of variance and multiple comparison tests. Multiple regression analysis was performed for load, feed rate, and Vickers hardness of the build-up material depending on number of runs. When grinding was performed at a constant load and feed rate, a greater grinding angle was observed in areas comprising both dentin and composite resin or only composite resin than in areas consisting of dentin alone. A correlation was found between machinability and load or feed rate in areas comprising both dentin and composite resin or composite resin alone, with a particularly high correlation being observed between machinability and load. These results suggest that great caution should be exercised in a clinical setting when the boundary between the dentin and composite resin is to be ground, as the angle of the grinding surface changes when the rotating diamond point begins grinding the composite resin.