To improve performance of a super abrasive grain cutting wheel to be used for cutting or grooving optical glass, ceramic, crystal, magnetic material, semiconductor material, etc.

A substrate of powder type high speed tool steel is used. More favorably, a substrate of powder type high speed tool steel hardening-treated of cementing, nitriding, or carbonitriding is used. A hardened layer to be hardening-treated needs to have a depth of 0.1 mm or more and a hardness of Hv 500 or more, or favorably, Hv 700 or more.