In this paper, a study on erosion mechanism of Ultrasonic Vibration Abrasive Waterjet is presented. Theoretical analysis of the total effective erosion kinetic energy of UVAWJ is performed. By using a UVAWJ machining system with an Ultrasonic Vibration Power Workbench, the comparative experiment is conducted. The erosion surfaces of the single crystal silicon substrate were measured by Optical Profiler and observed with Scanning Electron Microscope. The material removal mechanisms are discussed. It is concluded that the erosion by UVAWJ, with the aid of high-frequency ultrasonic vibration, can obtains a high material removal, less cracks and good finish surface.