Bowl and Spindle gouges have different shaped flutes - so. no you cvouldn't grind a spindle gouge to make it a bowl gouge - you could theoreticaly do the opposite - but there wouldn;t be much point as you have probably noticed, spindle gouges are much cheaper than bowl gouges!
A bowl gouge is usually milled from round bar and has a deep almost U shaped flute with high sides. A spindle gouge may be milled from bar or shaped from flat stock but has a much shallower flute without the high sides of the U.
Both however can be ground to a fingernail (or long grind) or to a shorter (even striaght across) grind depending what the user wants.
In general, the bowl gouge is a much heavier, stronger and often longer tool than the spindle gouge - but someturners will use a bowl gouge for aspects of "spindle turning" and the spindle gouge can also be used for some aspects of "bowl turning". Some turners even use a large bowl gouge for roughing spindle work instead of a roughing gouge.
Spindle gouges are often used for hollowing end-grain work (boxes, goblets etc), but it is usual to use the bowl gouge for hollowing out bowls.
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