As an important component of mechanical transmission systems, internal splines are widely used in aerospace, industrial equipment, and other fields. However, internal splines are prone to deformation and shrinkage after heat treatment. At present, most internal splines with a pitch circle diameter greater than φ60 mm can be processed and shaped by ordinary corundum grinding wheels, but there is no effective processing method for the shaping of small- and medium-sized internal splines. This paper establishes a single abrasive material removal model; uses Abaqus to simulate three-body free grinding; and analyzes the effects of abrasive rotation angle, rotation speed, and grinding depth on material removal under different conditions. By comparing the tooth lead deviation and tooth direction deviation before and after internal spline grinding, the experimental results show that after ultrasonic vibration grinding, the internal spline tooth profile deviation is reduced by 41.9%, and the tooth direction deviation is reduced by 44.1%, which provides a new processing method for the deformation recovery of internal splines after heat treatment.