Superabrasive grinding wheels are important grinding tools for difficult-to-cut materials that are increasingly used in aerospace, automotive industry, engineering machinery, and other fields. The design of their matrix and surface structure is directly related to the overall performance of the grinding wheel, which in turn affects the grinding accuracy, workpiece quality, and processing efficiency. Currently, the primary bottlenecks restricting the development of superabrasive grinding wheels are grinding chatter caused by excessive grinding force, thermal damage to the workpiece caused by high grinding temperature, and decrease of accuracy caused by clogging of the grinding wheel, and the structuring design and preparation of superabrasive grinding wheel is an effective way to break through the bottlenecks. In view of this, the work aims to explore the effective measures of superabrasive structured grinding wheels in reducing grinding force and temperature, inhibiting thermal damage to the workpiece surface, and improving the workpiece surface integrity from reducing friction to reducing grinding force, guiding chips to promote removal, and storing grinding fluid to exchange heat. The basic principles and latest progress in the design and preparation of the superabrasive structured grinding wheels are comprehensively discussed and summarized based on the effect of factors such as the geometry, three-dimensional size, and arrangement of the grinding wheel structure on the grinding performance. It focused on revealing the intrinsic relationship between the surface/matrix structure characterization parameters of the superabrasive grinding wheel - grinding wheel grinding performance - workpiece surface quality and profoundly analyzed the superiority of structured grinding wheels in grinding. Regarding the grooved structured grinding wheel, it is pointed out that to improve the surface quality of the workpiece, the design of grooved structured grinding wheels should be based on the optimization of groove parameters and strive to reveal the intrinsic relationship between structural characterization parameters-grinding wheel grinding performance-workpiece surface quality, thus providing a reliable theoretical reference for the optimal design of grooved structured grinding wheels. Regarding structured grinding wheels with holes, it is pointed out that the precise mapping relationship between the three-dimensional size and arrangement of blind holes on the surface of the grinding wheel and the liquid storage and heat exchange, friction reduction and wear resistance has not yet been established. Regarding the convex hull structured grinding wheel, it is pointed out that it can reduce the interference between the grains and effectively improve the utilization rate of grains by designing the arrangement style, optimizing the arrangement parameters, controlling the grinding wheel speed/feed speed, etc., thereby improving the surface quality of the workpiece after grinding. Regarding the matrix structured grinding wheel, it is pointed out that it dramatically improves the flow characteristics and the heat exchange performance of the grinding fluid in the grinding arc area by regularly grooving or drilling holes inside the matrix and rationally designing the size, quantity, arrangement and other characterization parameters of the groove/hole structure. At the end of this work, the future development trend of structured grinding wheels is predicted, which aims to provide theoretical guidance and practical experience for developing structured design and preparation technology of superabrasive grinding wheels.