Superabrasive grinding wheels have an excellent grinding performance. It is, however, not easy to prepare (truing and dressing) superabrasive grinding wheels because of their high degree of hardness. In this study, an efficient new preparation method for CBN wheels is proposed. The resinoid-bonded CBN wheel is trued and dressed with a metal-bonded diamond wheel and steel wire brush, respectively, which are integrated in the preparation equipment. An optimum preparation condition is found.