In order to reduce the grinding surface roughness, it is necessary to optimize the grinding conditions; this requires clear understanding of the relationship between the grinding conditions and ground surface roughness. Therefore, various studies have been carried out over the decades on the ground surface roughness and have proposed statistical grinding theory to define the relationship between the grinding conditions and ground surface roughness. However, the statistical grinding theory does not consider a few grinding conditions such as abrasive grain shape and distribution of abrasive grain, which affect the ground surface roughness. In this study, we construct a statistical grinding theory that considers the effect of abrasive grain distribution and improves the accuracy of the theoretical analysis of the ground surface roughness.