Tungsten alloy grains, processing method using the same, and method for manufacturing the same

Provided are an ancillary material, used for shape processing, which is capable of shortening a processing time, avoiding a reduction in quality of a shape provided to a workpiece material, and allowing a relatively low manufacturing cost; a processing method using the ancillary material; and a method of manufacturing the ancillary material. The tungsten alloy grains (1) comprise: tungsten of greater than or equal to 80% by mass and less than or equal to 98% by mass; nickel; at least one kind of metal selected from the group consisting of iron, copper, and cobalt; and an inevitable impurity, a maximum diameter thereof is greater than or equal to 0.1 mm and less than or equal to 5.00 mm, and a specific surface area thereof is less than or equal to 0.02 m2/g. The tungsten alloy grains (1, 10), the workpiece material (30), an abrasive (20) are blended in a container (100) and the container is rotated, thereby processing the shape of the workpiece material (30). In the method of manufacturing the tungsten alloy grains (1), a granulated powder is stirred at a temperature greater than or equal to a softening point of an organic binder and thereafter, is cooled, thereby spheroidizing the granulated powder.