The study is concerned with the investigation of grinding factor affecting the AE Source by means of the relation between the amplitude level of AE signal and the depth of wheel engagement in surface grinding by AE method. As the result, work velocity was confirmed that the amplitude of AE signal had almost constant value in comparison with the depth of wheel engagement. But the depth of wheel engagement and the width of wheel engagement were proportional to the amplitude of AE signal. Therefore, when the AE Source was classified by 3-zone, Ws and Wf were affected by the depth of wheel engagement and that Wr was affected by the width of wheel engagement. Also, the adaptability of the AE method was studied about the detection of tool life of grinding wheel, sparkout and initial contact point.