This paper mainly introduced the method of formulae design for the grinding wheel with micro-crystal corundum. The regressive method included mathematics model, experimental way and steps. Meanwhile, the manufacturing technique of PVA grinding wheel was introduced. According to the result of experimental we figured out the regressive equations about the percent contents of binder, water, formaldehyde, hydrochloric acid，vesicant with nominal hardness degree. This is a value that calculated from the hole-scale into a continuous value by a mathematics expression. Then using the regressive equations we can figured out the series formulae of PVA abrasives with common hardness.