The purpose of this study is to investigate the relation between manufacturing condition of grinding wheel and tribological properties of rubber bonded wheel sample and processing properties in the process of the development of the ELID-grinding wheel. Following results are obtained as follows ; friction of the rubber bonded material of 90Hs is low and the grinding wheel made from it produces a high-quality surface. On the other hand, friction of the rubber bonded material of 95Hs is higher than and wear resistant of its wheel sample is larger than that of 90Hs.