Laser ablation is a novel non-mechanical wheel preparation method for optimizing the treatment costs of superabrasive tools. In this study the thermal effects of picosecond laser radiation on CBN superabrasive grinding wheel surface is analytically and experimentally investigated. The analytical approach is intended to find threshold process parameters for selective ablation of cutting grains and bond material. It has been analytically and experimentally shown that, the extent of material degradation is defined by the maximum surface temperature induced by the laser radiation which is in turn defined by the laser beam energy. It is also suggested that, the depth of laser thermal effects is governed by the relative speed of the laser scanner with respect to the wheel surface.