To establish a systematic cognition of formation mechanisms of affected layers in hardened AISI 52100 steel, the experiments were conducted to measure and characterize the microstructure and properties of the affected layers subject to a varying grinding depth and thermal and mechanical effects at different-levels. It is found that the affected layers can be formed mechanically or thermally depending on whether the mechanically-induced effect predominates the thermally-induced effect, and the 25 mu m is exactly the critical grinding depth of the above two effects. From the novel perspective of thermo-mechanical decoupling, when the grinding depth exceeds 25 mu m, grinding temperature is higher than the nominal austenization temperature (Ac1) of the bulk material, the thermally-induced effect becomes dominate, the thickness of the white layer changes abruptly, and there is an obvious dark layer underneath. When the grinding depth is less than 25 mu m, grinding temperature is lower than Ac1, the mechanically-induced effect becomes dominate, the white layer is extremely thin and no dark layer can be observed. The thermally-induced affected layers are formed mainly by a rapid austenite transformation, accompanied by the fragmentation and dissolution of carbide particles, and the white layer is formed on the ground surface. Meanwhile, the subsurface undergoes tempering subjected to high temperature; this leads to the decomposition of austenite and precipitation of a large amount of cementite. With a continuous dynamic recrystallization, a dark softening layer is formed under the white layer. The mechanical-induced affected layers are formed by fragment and refinement of nano- and micro-structures subject to severe plastic deformation and dynamic recovery.