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