Abstract: The present invention relates to a grinding tool and a method for fabricating the same. The method comprises: (A) providing a grinding plate having a working surface and a non-working surface, a mold having an adjustment surface, and a backplane; (B) getting the working surface of the grinding plate to fit precisely and be retained on the adjustment surface of the mold by a binder; (C) forming an adhesive layer on the non-working surface of the grinding plate; (D) disposing the backplane on a surface of the adhesive layer to retain the backplane over the non-working surface of the grinding plate by the adhesive layer; and (E) removing the binder to separate the mold from the grinding plate. Accordingly, the present invention can significantly improve the precision and lifetime of products, reduce the cost of production, and enhance the machining efficiency.