To provide a grinding wheel for polishing capable of obtaining excellent quality of a machining face efficiently and stably.

As the grinding wheel 10 for polishing in which abrasive is fixed in the basic material 16, the hard basic material such as phenol resin contains secondary grains 12 formed by coagulating primary fine particles 11 such as colloidal silica and having an average particle diameter of above 20 μm, 300 μm or less, and preferably 40 to 100 μm as abrasive so that a condition in which the secondary grains protrude higher than a surface of the basic material at all times is maintained and burning does not occur to obtain excellent quality of the machining face efficiently when performing machining.