Derived from our previous research, a new micro drill bit with higher accuracy and productivity was developed. Because the drill flute plays a significant role in its cutting performance, the design of grinding wheel profile for the new micro drill flute by an inverse problem method is examined in this research. First, the cross-section of the new micro drill flute is modeled by mathematical equations. Second, machine parameters and workpiece geometric parameters are set up. Third, the engagement equation between the grinding wheel and flute surfaces is developed. Fourth, that equation is solved to obtain the locus of contact points. Finally, the translation and rotation transformations of that locus are carried out to obtain the grinding wheel profile for the new micro drill flute. Numerical examples are demonstrated and validated by Vericut software.