<p>This paper establishes a single-grit grinding model for ITO conductive glass, analyzes the characteristic differences between cryogenic grinding and room-temperature grinding, and uses simulations to study the impact of different processing parameters on material processing quality. The accuracy of the simulation model is verified through single-factor experiments. Before cryogenic processing, the internal stress distribution of ITO conductive glass is uneven, with varying degrees of concentration in different regions, leading to an overall increase in brittleness. As the grinding grit continues to process, the interaction between units intensifies, and the primary material removal mechanism shifts from plastic removal to brittle removal. The greater the local stress, the faster the unit destruction, and the earlier the internal stress are released. The residual stress on the grinding surface decreases as the temperature drops, while the surface quality of the workpiece deteriorates with increasing grinding depth and speed. The reduction in temperature affects the mechanical properties of the material units, and compared to grinding speed, the grinding force is more sensitive to changes in grinding depth. The study, based on simulations, reveals the cryogenic grinding characteristics of ITO conductive glass, contributing to the optimization of cryogenic grinding process design and implementation. It demonstrates that a brittle removal-dominated approach is a feasible method to improve the processing quality of ITO conductive glass.</p>