The Surface roughness is affected by the factors such as elements of grinding wheel, grinding conditions, and so on. Of all these factors, we studied surface roughness variation in accordance with grain size of grinding wheel and grinding depth of cut on the surface grinding. Tempered, annealed, quenched, and non-heat treated materials were used as specimen. The results obrained in these experiments are as follows: 1) The smaller the hardness is, the better the grinding surface roughness becomes. 2) Tempered materials after quenching shows the finest finished surface on grinding.