Bronze bonded diamond wheel is superior grinding performances. It has to be brought into dressing for grinding before its first use or when reaching the service life criterion. Due to the thermal physical and optical differences between bronze bond and diamond abrasive, suitable pulse power density is selected to remove bonds and protrude thus realizing the selective removal. A heat transfer and gas dynamic model was created to describe single pulsed laser ablation which was occurred in the experiments of dressing bronze-bonded diamond wheel by acoustic-optic Q-switched YAG pulsed laser. The average temperature and thickness of melted layer, ablation velocity and depth by different laser power densities was calculated with numerical method. The model is proved to be correct by contrast with the experiment result.