In belt grinding rubber contact wheels are usually used, by which many kinds of works are come to be possible in better grinding. But on the other hand, the use of the rubber contact wheel makes one of causes of decline of form accuracy on ground works. Therefor, in this paper, analysis of the corner slope of the work is tried on the base of the elastic deformation of the contact wheel. And a formula that expresses the relation between the depth of corner slope at the edge and the setting depth of cut is obtained through the analysis, and the depth of corner slope at the edge may be calculated by substituting into the formula the values of grinding condition before the grinding. Then, with the results of the analysis of the depth of cut at the edge of entrance side, the optimum distribution of the depth of cut on each of head of the surface belt grinder with multi-heads was decided. Its results are shown following:(1) The depth of cut should be increased at the first step of the two grinding heads with decreasing the table speed and increasing the hardness of the contact wheel if the grinding conditions are same on each grinding head without the grinding allowance.(2) When more heads than two are used, the ratio of the depth of cut on two heads next to each other should be set the same value as when two heads.