Dressing is the process of sharpening the abrasive elements of the wheel. The process breaks down the bond and removes dull abrasive grains to expose new and sharp abrasive particles. Dressing also removes tiny pieces of material from the pores of the wheel face to prevent wheel loading, which can cause vibration and leave burn marks on the workpiece.
Without proper dressing, it's impossible to achieve the best consistency and adherence to specs from even the highest quality abrasive wheel. In fact, when you invest in top-quality grinding wheels, it becomes even more important to dress them properly in order to capture the quality and performance benefits.
Source: Dressed For Success