Ultra precision grinding technology has been developed from the refinement of the abrasive, the development of high stiffness equipment and grinding skill. The conventional wafering process which consists of lapping, etching, 1 st, 2nd and 3rd polishing has been changed to the new process which consists of precision surface grinding, final polishing and post cleaning. Especially, the ultra precision grinding of wafer improves the flatness of wafer and the efficiency of production. Furthermore, it has been not only used in bare wafer grinding, but also applied to wafer back grinding and SOI wafer grinding. This paper focuses on the flatness of the ground wafer. Generally, the ground wafer has concave pronto because of the difference of wheel path density, grinding temperature and elastic deformation of the equipment. Wafer tilting is applied to avoid non-uniform material removal. Through the geometric analysis of wafer grinding process, the profile of the ground wafer is predicted by the development of profile simulator.