In order to solve the problem of strength decline of porous metal bonded CBN wheel under high porosity, spherical urea particles were used to make porous metal bonded wheel abrasive layer matrix with controllable pore diameter, pore shape and pore size. The influence of pore structure factors such as porosity and pore arrangement on the mechanical properties of porous metal bonded abrasive layer matrix was studied under different loading conditions. The results show that the elastic modulus of the matrix with ordered pore arrangement is smaller than that with disordered pore arrangement, and that the yield strength of the matrix decreases with the increase of porosity. Under the same porosity, the matrix with ordered arrangement of pores has higher yield strength under the condition of longitudinal compression and positive arrangement of pores.