Recently, a study on the mirror-like surface grinding of brittle materials is active and as branch of these study, new dressing method for superabrasive wheel, electrolytic inprocess dressing(Elid) was developed. Using Elid, the mirror-like surface of brittle material can be generated without polishing or lapping process. In the future, Elid grinding will take important place in industry. But so far the analysis on Elid grinding was not quantitative but qualitative. In this study, The purpose is the quantitative analysis on Elid grinding by computer simulation, For computer simulation, the mean and the variance of the abrasive distribution were measured by tracing of the grinding wheel with stylus in transverse direction in the case of respective dressing current condition. This measurement result in a density distribution of abrasive by mathematical formulation using statistical method. The prediction of the surface roughness in Elid grinding was based on this density distribution.