In this study, the functional property as a super abrasive material was secured for CBN powder by the electroless Ni-P plating on the surface of the particle. The plating solution has been prepared to control the surface morphology by regulating surfactants and process conditions. The effects of processing parameters on the surface morphology of CBN powder was discussed. The results are summarized as follows; A stable plating tendency was achieved from 1 hour after quantitatively dropping reducing agent. It was observed that more than 50% of the weight gain was obtained by Ni-P coating on the surface of CBN super abrasive powder. The morphology of the Ni-P coating layer is consisted of botryoidal and spiky type and it could be controlled by regulating processing parameters. Superior characteristic in terms of surface morphology was found in the nonionic surfactant XL-80N. It was found that XL-80N considerably decreased surface tension of CBN powder and Ni-P alloy surface then enhance wettability as well as plating rate. Metal coated CBN powder as a raw material of resin bond wheel has been developed through this investigation.