The present invention relates to a grinding cloth of excellent grinding properties and process for the preparation thereof. The novel grinding cloth comprises preparing fiber filaments in such a manner e.g. by compressing them as to have spaces between them, thereby forming a fiber base. The said base is fixed in a matrix by means of a synthetic resin adhesive containing grinding particles. Globular crystals are formed on said matrix by spraying a mixture of said synthetic adhesives containing grinding particles and having a higher surface tension than said matrix.