Immediate monitoring of the conditions of the grinding wheel during the grinding process is important because it directly affects the surface accuracy of the workpiece. Because the variation in machining sound during the grinding process is very important for the field operator to judge whether the grinding wheel is worn or not, this study applies artificial intelligence technology to attempt to learn the experiences of auditory recognition of experienced operators. Therefore, we propose an intelligent system based on machining sound and deep learning to recognize the grinding wheel condition. This study uses a microphone embedded in the grinding machine to collect audio signals during the grinding process, and extracts the most discriminated feature from spectrum analysis. The features will be input the designed CNNs architecture to create a training model based on deep learning for distinguishing different conditions of the grinding wheel. Experimental results show that the proposed system can achieve an accuracy of 97.44%, a precision of 98.26% and a recall of 96.59% from 820 testing samples.