Grinding is a process of material removal with a collection of abrasive particles held together using a bond. Other than the conventional grinding like surface, Cylindrical, centreless, creep feed, Internal diameter & double disc grinding, there are grinding wheels which are mounted in a power tools and held in hand for manual grinding which is commonly called as Off-hand grinding. Type 27 Rigid disc grinding is an off-hand grinding wheel mounted in handheld power tools and used in foundry fettling & general fabrication Industries. Rigid discs are made of abrasives mixed with Phenolic resins with Glass fiber discs (GFD) as reinforcement layers and cured at temperatures of 140 – 180°C. The reinforcement layers provide the ability to withstand the grinding forces at higher cutting velocities of 80m/s. This work emphasis on the importance of the number of GFD layers, the density of the GFD layers (Gram per Square meter – GSM), curing temperature of the grinding wheel and its impact on grinding performance. There are 2 GFD’s in the middle of the grinding wheel and the third one will be present on the grinding side of the Wheel. A DoE is done with 3 factors, GSM of the GFD at 260 & 320 levels, number of GFD being at 3 levels, with complete 2.0, 3.0 layer & partial 2.5 layers and curing temperature at 160 & 180°C. During the experimental studies it was observed that the flexural strength of the grinding discs increased when the number of GFD layers increases. It was also observed that wheel wear, wheel hardness & density was lesser for grinding discs with partial 2.5 GFD layers and not statistically significant difference in material removal rate. Discs with 260 GSM had lower wheel wear and lower hardness while the curing temperatures doesn’t affect the product attributes and the performance attributes. Finite Element analysis of the disc pressing conditions with three different levels of GFD’s indicates an asymmetric distribution of normal reaction forces on the grinding surface is different for the discs which has the partial 2.5 GFD layers against the other two levels. On the onset of the pressing where the GFD layers will be above the surface of the abrasives & resin matrix undergoes a reaction forces which are uniform for the discs with GFD levels at complete 2.0 & 3.0. This study will provide the direction of improvement required in designing a type 27 rigid disc grinding wheels to obtain required performance attributes like wheel wear rate & material removal rate. Further this study had demonstrated the significance of the partial 2.5 layer of GFD .