Concept:
The Acheson process is an industrial process used for manufacturing silicon carbide.
Step 1: Silicon carbide is represented as:
\[
SiC
\]
Step 2: In the Acheson process, silica and carbon are heated together at very high temperature.
\[
SiO_2 + 3C \rightarrow SiC + 2CO
\]
Step 3: The product formed is silicon carbide.
Step 4: Silicon carbide is used as an abrasive and refractory material.
Therefore, Acheson process is used to prepare:
\[
\boxed{SiC}
\]