The grinding wheel cover is an important safety part that protects the machine tool operator from abrasive fragments. However, the collision phenomena of the brittle and porous abrasive products have not been clarified. In addition to experiments, numerical analysis is generally used to clarify the collision phenomena. On the other hand, it is difficult to reproduce the fracture of abrasive products using existing general collision analysis methods. This study was performed to investigate the feasibility of abrasive product fracture analysis using Solid to SPH, which replaces the solid element of the finite element method that has reached the failure criteria with the particle of smoothed particle hydrodynamics. Comparison of the analysis results with the actual compression test results indicated that abrasive product fracture analysis by Solid to SPH can reproduce the actual phenomena well in terms of load-displacement relationship and fracture shape.