The sludge oils were produced necessarily in the ships operation, so that it will be the best way to manage the sludge oils inside ship itself from a viewpoint of the prevention of marine oil pollution. The ultra-sonic breaking system which recycle the sludge oil from ship into usable oil to be brunt is recognized as a most possible recycling device. In this regards, the purpose of this study is to examine erosion damage,on the SS400 specimen by cavitation and the effect of impact pressure generated from the demolition of the cavity of ultrasonic vibration in the marine sludge oil environment.. The erosion damage of specimen was investigated mainly on weight loss, weight loss rate and maximum erosion rate with variation of the oil temperature as well as the change of space between transducer hem and specimen. The experimental results showed that as the space between ultrasonic vibrator horn and specimen disk increased, the weight loss and weight loss rate decreased and the values were larger in SFO than in SLO. The experimental results can be useful to the development of sludge oil disposing systems and to consider a countermeasure for the prevention of erosion damages by cavitation.