Grinding process is a very efficient machining technology because innumerable abrasive grains are fixed on the surface of grinding wheel. Especially, the distribution and shape of cutting edges which directly affect grinding process have a big influence on accuracy. Thus, it is very important to measure a wheel surface topography from a viewpoint of evaluating the wheel life and the performance and a relation between the one and the roughness. In this study, a three-dimensional measurement system of a grinding wheel surface with image processing is developed. In this system, the distribution and height of cutting edges are analyzed because only cutting edges can be selected from among all abrasive grains.