As the reliable technology, ultrasonic assisted machining is widely used for brittle materials. This paper provides a two-dimensional(2D) ultrasonic vibration assisted machining technology with tool vibration using elliptical vibrator with longitudinal mode and bending mode, and set up the experiment device. Si wafer is taken as the workpiece, and single point cutting experiments for micro groove are investigated. For the further application, the ultrasonic assisted polishing experiment with wheel block is executed. Experimental results indicate that ultrasonic assisted cutting with tool vibration can improve the cutting performance and enhance the ductile removal. And the ultrasonic assisted polishing with whetstone piece makes the better surface roughness and higher material removal rate.