Thinning of silicon wafers and reduction of kerf loss can minimize the manufacturing costs of semiconductor products. Currently, the volume of kerf loss is about the same as the volume of the wafer itself. Therefore, we study slicing techniques for silicon wafers that result in reduced kerf loss by using an ultrafine wire tool and fine abrasive grains. As a first step, grooving characteristics using an ultrafine tungsten wire tool and fine abrasive grains are investigated in this paper. A borosilicate glass is used as the work material. The main conclusions are as follows: Precision machining using ultrafine wire tool is possible and the kerf loss decreases because the groove width decreases. However, a larger diameter of the wire tool results in a deeper groove. A faster relative speed produces a shorter wire tool lifetime, but a deeper groove. To supply enough abrasive grains to the machined portion, it is necessary to use abrasive grains having a suitable particle size for the specific diameter of the ultrafine wire tool.