Problem to be solved: to provide a grinding wheel and a machine tool capable of performing various machining.The grinding wheel 10 for rotating the rotary shaft O and machining the workpiece W is provided with first, second and third surfaces for processing the workpiece W by contacting the workpiece W when the grindstone 10 rotates about the rotation axis o.The first surface extends along the rotation axis O and is a side surface 41 surrounding the rotary shaft o.The second surface is an end surface 31 extending in the direction crossing the side surface 41.The third surface is inclined surface 51 inclined in the direction along the rotation axis o.Diagram
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