The rapid development of hardware industry, the abrasive materials, polishing materials to finished products specifications more stringent. Abrasives are used for grinding, lapping and polishing tools. Most of the abrasive artificial abrasive with abrasive plus binding agent made, but also useful natural mineral rock directly processed into natural abrasive. Abrasives source of its raw materials, natural and artificial abrasive abrasive categories. Commonly used in machinery industry is only natural abrasive Whetstone. Artificial abrasive according to the basic shape and structure of distinction, grinding wheel, grinding head, Whetstone, sand tiles and coated abrasives five. Furthermore, the habits of the abrasive grinding tools as a class. Abrasives except in machinery manufacturing and other metalworking industries are widely used, but also for the processing of food processing, paper industry and the ceramics, glass, stone, plastic, rubber, wood and other non-metallic materials. The present invention combines two cutting hard and soft resin material features abrasive cutting film production method, cutting disc manufacturers, in a different grit silicon carbide abrasive, mixed size abrasive corundum, phenolic resin binder, cut sheet supply, polytetrafluoroethylene fluoride and cryolite filler dry grinding lubricant formulated into resin bonded grinding wheel cutting tablets abrasive mixing, this resin adhesive mixing and grinding wheel abrasives, cutting discs by a single standard, coated mesh attached to the wheel, and with a scraper share materials, evenness, by plate compression molding and hardening, cutting wheel made of resin cutting, chip sales, resin grinding wheel of the present invention is best ratio of silicon carbide and corundum two abrasive wheel cutting the resin sheet play in hard and soft materials cutting applications a decisive role, together with the use of Teflon lubricant dry grinding, the resin cutting discs and grinding wheels of the present invention to obtain a good balance between cutting speed and cut-resistant durability, Beijing cut sheet Therefore the present invention is to enhance and extend the functionality and applications resin grinding wheel cutting tablets. Zhou grinding method: small contact surface, chip cooling is good, but low efficiency for fine grinding. End mill method: high efficiency, but low accuracy for roughing. 1. High-speed grinding (> 45m / s) 2. Strong grinding (higher cutting speed, depth of cut larger and smaller infeed amount .3 efficiency deep grinding and grinding wheel 4. Wide 5. Multi-wheel grinding belt grinding cutting disc model, Tianyi abrasive (certified), Beijing cut sheet provided by the Weifang Tianyi Abrasives Co., Ltd. Weifang Tianyi Abrasives Co., Ltd. (www.wftymj.com) (www.wftymj.com) Shandong Weifang, Abrasives leaders, over the years, the company is implementing the scientific management, innovation and development, the principle of honesty and trustworthiness, and satisfy customer needs. In abrasive leadership with the Tianyi staff warmly welcome all inquiries negotiations to create a better future Tianyi abrasive.