PURPOSE: To carry out grinding work with high accuracy and prevent a pattern layer from being damaged due to grinding work by providing a parallelism allowance and a thickness allowance in addition to flatness allowance to a grinding layer of a ceramic substrate.

CONSTITUTION: A thickness allowance 32 is laminated on one of grinding layers 3a and 3b on both sides. At the same time, parallelism allowances 33a and 33b and flatness allowances 34a and 34b are laminated on each grinding layer 3a and 3b on both sides while means M for indicating the priority of lamination is installed to green sheets GS comprising the grinding layer 3a and 3b. The green sheets GS of each grinding layer 3a and 3b are laminated according to the priority of lamination. With the minimum grinding work, this construction makes it possible to carry out flatness control, parallelism control and sheet thickness control with high accuracy all over the surfaces on a multi-layer ceramic substrate whose dimensions are large both in thickness and area, and moreover prevent definitely any possible damage of the pattern layer caused by grinding.