Electron element develops into high speed, high performance and high function, caused by the rapid development of the information technology. As that representative, the wafer becomes a big diameter, and moreover high precision, high quality and a low cost are demanded. It is difficult by the lapping of slurry to satisfy those requirements. A demand for the ultra-precision processing by grinding has been rising. We developed the fine diamond grains wheel of the new concept to process Ultra-precision grinding. Therefore, it is reported about the Ultra-precision grinding that high precision is realized.