Based on the random distribution characteristic of abrasive grains for the grinding wheel circumference surface during the manufacturing process, considering the grinding parameters and deflection parameters comprehensively, a randomly deflected truncated cone shape single abrasive grain cutting simulation model was established. Then, studying its cutting mechanism: the trajectory length value by numerical method and formula method were compared, the consequence indicates that the error is extremely small, this demonstrates the accuracy of the numerical method. The calculation and analysis of the workpiece cutting surface topography and the undeformed chip shape were carried out, it shows that the cutting surface topography and the undeformed chip shape are coincident. The influence laws of each grinding process parameter on the material removal volume (MRV) and material removal rate (MRR) were investigated, the results display that the grinding method affects the changing pattern of MRV and MRR, when the grinding method was up-grinding, a high wheel speed or a small wheel diameter are able to enhance the MRR, the MRV and MRR are increments with the increasing workpiece feed speed or abrasive grain cutting depth, and the MRV and MRR decrease with the raising of the absolute value of single abrasive grain deflection angle. The situation is a similar or opposite trend in down grinding. This work can provide a theoretical reference for the selection and optimization of grinding parameters, and further lay a foundation for the research in the grinding mechanism of the grinding wheel.