For investigating the cutting mechanism of fine-grain abrasive stone theoretically, it is necessary to find the value of the cutting resistance affecting on the individual grains. In this report, the experimental research has been carried out on the cutter which resembles the cutting point of grain in shape. The conclusions reached are as follows : (1) The ratio of the horizontal component to the vertical component of the cutting resistance is determined in conformity to only the shape of cutting point, and the value of this ratio is 0.4∼0.6.(2) The specific cutting resistance defined as the ratio of the horizontal component of the cutting direction is obtained as the exponential function of the depth of cut.(3) The cutting speed has no influence on the specific cutting resistance.(4) Comparing the above mentioned single cutting point test with the actual finishing operation with the fine-grain abrasive stone, it is found that the relationship in the single cutting point test between the death of cut for the cutting point and the cuttins resistance is well agreed with that in the actual finishing operation.