In recent years, the request of finishing process by fixed abrasive machining has been growing because of the shortage of skilled workers and environmental friendly needs. ELID grinding technology has been developed to meet these social demands. This report about the processing properties of soft materials using the metal-resin wheel conducting electro-conductive-rubber ball. We compared the surface roughness of the polycarbonate that was processed by metal-resin wheel conducting electro-conductive-rubber ball and metal-resin bonded wheel. As a result, better work surface was obtained by using metal-resin wheel conducting electro-conductive-rubber ball.