Ultrasonic machining (USM) is an effective method for machining of hard brittle materials. In this process, the slurry is supplied to the gap between the workpiece and the ultrasonic vibrating tool, and the materials are removed by the impacts of the abrasive grains that are pressurized by an ultrasonic vibrating tool. The purpose of this research is to achieve precise and efficient microfabrication on hard brittle materials by USM. However, in the case of microfabrication, chipping which is generally observed around the edges of machined micro holes and grooves, deteriorates the machining accuracy. In addition, there is another problem in that the machining efficiency decreases with the progress of the machining. Electrorheological fluid-assisted USM has been proposed as a countermeasure to these problems. In the present study, the problems and countermeasures associated with the machining of high-aspect ratio micro holes in hard brittle materials by electrorheological fluid-assisted USM are investigated. By positioning an auxiliary electrode under the workpiece, it becomes possible to keep the electric field high even when the machining depth becomes large. As a result, high-precision and high-aspect ratio micro holes can be machined on hard brittle materials.