Generally in the drilling of micro and small hole such as nozzle, problems frequently occur in terms of burr formation at the cutter exit, breakage of the drills and degradation of machining accuracy. A recent and promising method to overcome these technological constraints is the use of ultrasonic vibration drilling. This paper presents the design of an ultrasonically vibrated tool based on tailstock of lathe and the experimental investigation of ultrasonically assisted drilling of 3J1 stainless steel. The location accuracy of entering drilling and linear of drill were measured and compared. The obtained results show that the application of ultrasonic vibration can improve the machining accuracy considerably.