Acousto-optic Q-switched Nd YAG pulse laser is employed to dress resin bonded superabrasives wheels in orthogonal direction. The crater depth of single pulse is measured by Taly surface roughness instrument and the surface morphology of ablated crater is observed by light microscope (LM). This рrфеr theoretically analyzed the formation of ablated crater, experimentally established the relation between the crater depth and pulse laser intensity, and studied on the crater depth influenced by laser parameters: average power, pulse repetition frequency and defocus distance. Experiment indicates that, on the basis of single pulse ablation on the wheels, a favorable topography is obtained by selecting suitable laser parameters.