In this study, the amount of abrasive wear was predicted effectively by FE simulation and experiment regarding the material and shape of the abrasive. In order to calculate numerically the amount of wear using the Archard wear equation, the normal load between the abrasive and the polyurethane was calculated by FE simulation. The sliding distance can be calculated according to the working conditions, and the hardness of the polyurethane is a known value. The wear coefficient K was calculated inversely by experimental measurement of the wear amount according to the working conditions of the abrasive. In order to verify the proposed calculation method, the wear amount was calculated by using the Archard wear equation by applying the calculated wear coefficient K with regard to arbitrary working conditions. The deviation between the proposed calculation results and the experimental results was within 10%. When the wear coefficient K is calculated by using the proposed method, the wear amount can be estimated. In addition, it was found that the change of the vertical load value concerning penetration depth was the main factor for determining wear amount.