The invention relates to a finish-ground super-hard sand wheel for micro drilling and a manufacturing method thereof, and belongs to the technical field of super-hard materials and products. The finish-ground super-hard sand wheel for micro drillingcomprises a matrix and an abrasive layer. The abrasive layer comprises, by weight, 44-88 parts of abrasives, 60.3-87.9 parts of bonding agents and 100.8-142 parts of filler, wherein the bonding agents are composed of polyamide resin and polyimide resin with the weight ratio being 1:1-3; and the filler is made of silicon carbide, polytetrafluoroethylene and cerium oxide. The toughness and abrasion resistance of the finish-ground super-hard sand wheel for micro drillingare improved, the shock resistance and shock absorption properties of the sand wheel are improved in the workpiece machining process, and the workpiece quality is improved.