The invention discloses a brush wheel resin grinding disc for grinding a printed circuit board and a manufacturing method thereof. The brush wheel resin grinding disc is prepared from the following raw materials in parts by weight: 10 to 25 parts of phenolic resin, 10 to 20 parts of epoxy resin, 10 to 15 parts of vinylite, 30 to 70 parts of green silicon carbide, 2 to 5 parts of AC foaming agent, 8 to 18 parts of polyamide resin, 13 to 17 parts of ethyl ester, 1 to 2 parts of silicone oil, 1 to 6 parts of silicon carbide whisker, 2 to 6 parts of aluminium borate whisker, 1 to 2 parts of starch, and 1 to 2 parts of dextrin. The brush wheel resin grinding disc for grinding the printed circuit board is long in service life, has favorable traceability for grinding materials during grinding, cannot scratch a grinding surface, is uniform in grinding force, can be used for getting a favorable and uniform grinding surface, and is cost-saving, high in production efficiency, and free of toxicity.