An abrasive tool includes an electroformed layer having superabrasive grains electroplated on an outer surface of the electroformed layer, and a plurality of dimples arranged on the outer surface of the electroformed layer using a mold with projections made of gel adhesive. The concentration of the abrasive gains is regulated by changing the number of the dimples (i.e., changing a dimple-area-rate). The gel adhesive preferably has a viscosity of 500,000 cP or smaller. The dimple-area-rate is preferably from 7 to 70%.