Characterization of an ultra precision grinding plate for GMR head manufacturing is performed by measuring frictional forces between the grinding plate and the advanced ceramic Two kinds of methods of producing the precision grinding plates are presented: texturing and micro-channeling. Texturing is effective in terms of production time but micro-channeling excels in quality control. It is found that the frictional coefficient of a precision grinding plate decreases as the impregnation of diamond grain onto the precision-grinding plate progresses, and remains unchanged once the impregnation process is successfully completed, even after 100 revolutions of the precision-grinding plate against the advanced ceramic under 40 N of normal force. Therefore, the measurement of the frictional coefficient can replace costly and time-consuming process of estimating the level of impregnation of diamond grain on the precision-grinding plate, which has been performed by using scanning electron microscope, and be employed as an index to determine the level of impregnation of diamond grain.