Based on the analysis of the difficulties in design and manufacturing and cutting edge curves of many kinds of revolving milling cutters, a design method is presented in this paper for a new type of cutting-edge. The general differential equation is given so that the cutting-edge, the three-grooves and the grinding wheel to grind can be satisfied. The actual grooves and cutting-edges of virtual manufacturing are presented. The general feeding speeds of grinding wheel used in 2-axis NC machining of the cutter were deduced. The virtual simulation of the taper ball-end cutter is carried out. It has been proved that the traditional problems in designing and manufacturing are solved successfully in this way, simultaneously the process is much simple for it can be formed only in one time elementarily.