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Advanced semiconductor materials including silicon carbide and gallium nitride possess excellent properties like high hardness, and high heat and chemical resistance compared to silicon. Such properties reversely prevent efficient production of wafers, therefore a new wafer finishing method, tape grinding, is developed to improve productivity. This paper proposes a simulation method of tape grinding, which method is developed by modifying the stochastic approach developed for plunge grinding. The distribution of abrasive grains on the grinding tape is represented by number density, and the material existence probability that is represented by Abbott-Firestone curve is modified by considering machining parameters. Tape grinding process were then conducted to confirm the calculation method.

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