The grinding operation gives workpieces their final finish, minimizing surface roughness through the interaction between the abrasive grains of a tool (grinding wheel) and the workpiece. However, excessive grinding wheel wear due to friction renders the tool unsuitable for further use, thus requiring the dressing operation to remove and/or sharpen the cutting edges of the worn grains to render them reusable. The purpose of this study was to monitor the dressing operation using the acoustic emission (AE) signal and statistics derived from this signal, classifying the grinding wheel as sharp or dull by means of artificial neural networks. An aluminum oxide wheel installed on a surface grinding machine, a signal acquisition system, and a single-point dresser were used in the experiments. Tests were performed varying overlap ratios and dressing depths. The root mean square values and two additional statistics were calculated based on the raw AE data. A multilayer perceptron neural network was used with the Levenberg-Marquardt learning algorithm, whose inputs were the aforementioned statistics. The results indicate that this method was successful in classifying the conditions of the grinding wheel in the dressing process, identifying the tool as ''sharp'' (with cutting capacity) or ''dull'' (with loss of cutting capacity), thus reducing the time and cost of the operation and minimizing excessive removal of abrasive material from the grinding wheel.