Development of diamond wheel with fine grains and multi-pore structures were newely attempted. Wheels, that are employed for ultra precision and high performance grinding of difficult-to materials such as tungsten carbide alloy using tool and die materials, must have both performances to remove tool marks efficiently and to contact elastically with curved surfaces. Diamond grains were bonded firmly by a melamine resin to prevent the decrease of machining efficiency due to grain sinking within the bond materials. Also, highly foamed structures were developed to increase the flexibility of the wheel, and to induce active self-sharpening by increasing contact pressure between the wheel and work surfaces. In this paper, melamine-bonded diamond wheels are trial manufactured, then the forming method of wheels are suggested, and the grinding characteristics of wheels are also illustrated.