Recently, the demand for advanced technology of high precision and high efficiency processing of hard materials such as inconel is increasing with progress of industrial goods. However, the machinability of inconel is very inferior to the other conventional industrial materials and the machining technology for inconel involves many problems to be solved in machining accuracy, machining efficiency, etc. Therefore it is needs to establish the machining technology. The purpose of this study is to develop an advanced ultrasonic vibration machining technology for inconel, using the 60KHz and 75KHz high frequency, amplitude about 8${mu}{ extrm}{m}$ and 4${mu}{ extrm}{m}$, respectively. As the result, this new ultrasonic vibration machining is reasonable and suitable for the high efficient. accuracy machining method of inconel.