Simulation of wheel surface topography is one key aspect of modeling the grinding process. A three-dimensional wheel topography model not only makes the simulated wheel topography more close to the real situation, but also benefits evaluation of wheel machinability and wears condition. This paper presents a physical model for simulation of three-dimensional wheel surface topography. Wheel structural components, grain shape, angle distribution of cutting edges, and the binding materials are considered in the model. Feasibility of the model is indicated by the simulation examples.