By forming a plurality of substantially parallel grooves in the peripheral surface of a cylindrical spark wheel blank, and then rolling the grooved spark wheel blank between at least two cooperating dies, an inexpensive, unique spark wheel is rapidly and efficiently formed having a multitude of ramp top surfaces terminating in raised sharp cutting edges and burrs throughout its outer peripheral surface. The spark wheel blank must rotate between the dies sufficiently to impart the desired abrasive characteristic to the spark wheel surface. The dies employed in the process of this invention must incorporate either a plurality of cutting edges which are spaced closely enough to prevent the spark wheel from bottoming out on the die during the rolling step or relief channels at the base of each cutting surface which prevent destruction of the abrasive spark wheel surface.