The invention relates to a heavy-load abraded steel rail resin combined grinding wheel and a manufacturing method thereof. The heavy-load abraded steel rail resin combined grinding wheel comprises a grinding wheel body which is provided with a bottom end surface and a grinding and machining surface; a peripheral surface is arranged between the bottom end surface and the grinding and machining surface; reinforced fiber yarns are wound on the peripheral surface and have the thickness of 2.0-5mm; and the reinforced fiber yarn fibers and the grinding wheel body are combined into a whole by a resin binder which is phenolic resin solution, epoxy resin solution, phenolic and epoxy resin mixed solution, or resin solution or a mixture of powder and the resin solution in any ratio. The manufacturing method comprises the following steps: preliminarily molding the grinding wheel body; winding the reinforced fiber yarns on the peripheral surface; coating the resin binder on the surfaces of the reinforced fiber yarns for wetting; and curing the reinforced fiber yarns and the grinding wheel body into a whole. The grinding efficiency and the service life of grinding wheels reinforced by the invention are 2-3 times of the grinding efficiency and the service life of common grinding wheels; and in addition, the invention can greatly improve the grinding safety coefficient of the grinding wheels and the quality of machining workpieces.