<p>High-shear and low-pressure grinding with a body-armor-like grinding wheel is a novel grinding method with great potential for ultraprecision machining of difficult-to-cut materials. However, the material removal rate model for the new grinding process is still lacking. In this study, elastohydrodynamic pressure distribution at the working interface between a body-armor-like grinding wheel and the workpiece was revealed. The microcontact state of the single abrasive grain in the interface was uncovered. The formulas of the forces acting on the rubbing, plowing, and cutting abrasive grain were analyzed. Based on the force model of the single abrasive grain and the Gaussian distribution of the grain protrusion heights, the actual grinding depth of the cut model and specific removal rate model were proposed for the novel high-shear and low-pressure grinding process. The influence of the grinding wheel and processing parameters on the material removal rate was investigated. It was found that the actual cut grinding depth decreased with the increase of the workpiece feed rate while the material removal rate remained almost constant. By comparing with experimental and theoretical results, it was shown that the model could accurately predict the actual grinding depth of cut and specific removal rate under different processing parameters, with a minimum prediction error of 1.5%. The maximum actual grinding depth of cut (i.e., 0.60&#xa0;μm), was obtained for Inconel 718 workpiece. The findings of this study provide theoretical guidance for the practical application of high-shear and low-pressure grinding.</p>