This study using ultrasonic energy transmitted into the electrolyte to assist in discharging of electrolytic product out of the machining gap in the compound finishing processes of electrochemical finishing and burnishing on hole-wall surface beyond traditional process of holes machining instead of conventional hand or machine polishing. The design finish-tool includes a burnishing-tool and an electrode as a hole-wall surface finish improvement that goes beyond traditional rough boring. In the experiment, the finish-tool travels across the hole-wall surface with continuous or pulsed direct current. The experimental results show that the large supply of current rating is effectively to reach the amount of the material removal and is advantageous to the finishing processes. The average effect of the ultrasonic is more better than the pulsed current while the machining time needs not to be prolonged by the off-time. The finish effect is better with a high rotational speed of the finish-tool because the dregs discharge of electrochemical finishing becomes easier and is also advantageous to the finish. The compound processes of burnishing and ultrasonic electrochemical finishing just require a short time to make the hole-wall surface smooth and bright.