The fiberglass discs is cut by puncher from reinforcing netlike fiberglass cloth for grinding wheel. The fiberglass cloth is coated with phenolic resin and epoxy resin, and then baked. It is widely used as the basal material of grinding wheel which adopts resin as adhesive agent. The grinding wheel which is made with this basal material has properties of excellent heat resistance and smooth surface, cutting at high speed and great structural strength..