Grinding temperature is the main factor to limit the improvement of grinding efficiency. The main reason of grinding temperature rise is amount of heat transfer into the workpiece in grinding process. How to determine the proportion ratio, which heat transfers into the workpiece, is the main research issue to the precise machining scholars. In this paper, the heat resistance model is used to analyze the proportional coefficient about how much heat transfer into the grinding wheel, and the factors which to influence this coefficient are discussed. The moving heat source method is used to calculate the temperature field caused by single grain heat source, and the heat integral method is used to calculate the heat contains by the grinding chip, and then the heat proportional coefficients transferring into the chip and workpiece are determined respectively.