Ultrasonic vibrator is an equipment which atomizes and homogenizes the oils by breaking the oil particles with ultrasonic vibration cavity, and possibly improves the properties. There are various parameters on the effect of ultrasonic irradiation. Especially, this study intended to investigate the matrix structure of sludge oils and the erosion damages for horn disc SS41 according to the variation of the oil temperature and the immersing depth of horn disc. Sludge oils were irradiated with ultrasonic vibration and then observed the aspects of the change of oil particles. From these, the recycling feasibility of sludge oil for useable oil to be burnt was determined. The erosion damages for horn disc SS41 were examined with weight loss, weight loss rate and the irradiation time to max. erosion rate. These data will be useful to the development of ultrasonic breaking systems to recycle sludge oil and to consider a countermeasure for the prevention of erosion damages.