A precise analysis has been made for the designing and manufacturing method of a pinion cutter for non-involute internal gear, especially in the case the profile of the gear is given as a series of dispersive points. When the profile of a relief grinding wheel is given as a dispersive points, theoretical equations are derived from them which represent the profile of the cutting edge after the resharpening. The calculation is made for the profile of the non-involute internal gear, which is cut by using the reshaepened pinion cutter. Finally it is clarified that the relationship between the resharpening quantity and the profile error of the pinion cutter.