Many investments and works being continued to preserve green ocean in each countries of the world. Especial1y, the researches on the prevention of marine oil pollution being strengthened. It is not easy to disclose sludge oils that were produced necessarily in the ships operation, so that they are transferred to shore treating facility after collected inside the ship＇s sludge tank mostly. However, this shore transferring method is not only costly and time consuming but also entails risk of oil pollution. In this regard, it will be the best way to manage the sludge oils inside ship itself. The purpose of this study is to device an ultrasonic breaking systems which recycle the sludge oil from ships into usable oil to be burnt. In this paper, the first place, matrix structures of sludge fuel oil(SFO) and sludge lubricating oil(SLO) with the irradiation time for ultrasonic vibrator were interpreted. And, erosion damage for vibrator horn tip which is one of important part of ultrasonic breaking systems was examined under such an environment of the sludge oils. The material for horn tip is being made of SS41 steel and its erosion phase was investigated with variation of the vibration amplitude of 50${mu}{ extrm}{m}$ and 24${mu}{ extrm}{m}$ as well as the change of temperature in the oil environments. It is suggested that the experimental results can be helpful to the development of sludge oil disposing systems for the vessel.