Abstract: A grinding wheel for use in precision wet grinding which involves the use of a water soluble based coolant. The grinding wheel includes a mix of at least an abrasive and a resin and also an effective amount of a relatively coarse granular water soluble material. Such material is inert to the other components of the mix and achieves a relatively neutral or slight alkaline pH in water solution. As the grinding wheel is used in wet grinding, the surface of the grinding wheel is gradually worn away to expose granules of the water soluble material to the coolant. This causes dissolving of the granules to form clearance pores to aid the free grinding action of the wheel.