A new finishing method of holes that uses an effective electrode and a nonconductive roller to execute the design of synchronous processes of ultrasonic electrochemical finishing and rolling-leveling is investigated. The submitted processes can be used among the traditional techniques of various holes machining. Through simple equipment attachment, ultrasonic electrochemical finishing and rolling-leveling can follow to execute the finishing process on the same machine. Among the factors affecting finishing processes, the performance of rolling-leveling combined with ultrasonic electrochemical finishing is primarily discussed. In the experiment, the electrode is used with continuous and pulsed direct current. The controlled factors include roller material, roller geometry, chemical composition and concentration of the electrolyte, and flow rate of electrolytes. The experimental parameters are frequency and power level of ultrasonics, feed rate of electrode and roller, rotational speed of the finish-tool, die material, electrical current rating, and pulsed period. The design of the synchronous processes through rolling-leveling is the most influential parameter in this study. An adequate finish-tool rotational speed produces better finishing. The average effect of the ultrasonic is better than the pulsed current while the machining time needs not to be prolonged by the off-time. An effective and low-cost finishing process through the ultrasonic electrochemical finishing and using the rolling-leveling assistance after the process of traditional holes machining make the surface of the holes smooth and bright is presented.