We have developed and manufactured an experimental ultrasonic polishing machine with frequency of 20kHz at the power of vibration 1.7㎾ for effective ultrasonic polishing in processing of high hardness material. Design of the horn is performed by the FEM analysis. The following conclusions were empirically deduced through experimental results to clarify the major elements which affect the surface roughness during the ultrasonic process by following the experimental plans. The ultrasonic polishing machine has been developed in parts of structure part, ultrasonic generator, vibrator. We were able to process the high hardness material without difficulty as a result of ultrasonic polishing by utilizing the groove added step-type horn. Through analyzing by applying the experimental plans, the rotating speed of the horn was determined to be the major factor in influencing the surface roughness. In the case of ceramic, wafer, we were able to obtain good surface roughness when the feed rate and the ultrasonic output were higher. Because the load on slurry particle increases when the ultrasonic output is higher, the processed surface becomes worse in the case of optical glass.