Abstract: A new grinding wheel based on lignin-based resin cross-linked by furfuryl alcohol and glyoxal has been prepared without formaldehyde for the replacement of the phenolic resin based grinding wheel. The viscosity, the solid content, the gel-time of resins, the compression strength, bending strength and hardness of grinding wheels were studied by the measurements of basic property of resin and mechanical property of grinding wheels. The cutting property of lignin-based grinding wheels was studied using a angle grinder machine. The microscopic structure observation of grinding wheels was carried out by the scanning electron microscopy(SEM). These results indicate that the condensation polymerization of lignin, furfuryl alcohol and glyoxal as a agent had been established under acid condition. With the increase of pH value, the gel-time of resin increased. The grinding wheel prepared at pH of 11 presents fewer pores. Moreover, the lignin based grinding wheel shows a higher hardness and an excellent cutting strength compared with phenolic based grinding wheel prepared in laboratory.