The structure of CBN (cubic boron nitride) grinding tools generally consists of three parts: working layer, substrate, and transition layer. The working layer, also known as the CBN layer, is composed of abrasives, binders, and fillers, and is the working part of the grinding tool. The transition layer, also known as the non CBN layer, is composed of a binder, metal powder, and filler, and is the part that firmly connects the CBN layer to the substrate. The substrate is made of aluminum, steel, or bakelite and serves as a support for the working layer and for clamping and grinding tools.

Grinding wheels made with CBN abrasives can be divided into four types based on different processing techniques and different components of binders used: electroplated CBN grinding wheels, sintered CBN grinding wheels, resin CBN grinding wheels, and ceramic bonded CBN grinding wheels.