A piezoelectric ultrasonic scaler, usually used to remove the tartar out of teeth and to amputate the pubis, is a recently popular instrument for dental treatment due to its several merits such as small size, low-electric power, precision and low-cost. It has typically two parts of a tip and vibration system, which is also composed of head, piezoelectric elements and tail-mass. The scaler concentrates its displacement on tip and has commonly a resonance frequency at 25~30 kHz, and in order to improve the performance of the scaler, it is important to standardize the size of the vibration system without tip for high performance because scaler in quality differs according to several tips. In this study, a Finite Element Analysis (FEA) was utilized to optimize the structure of ultrasonic scaler in the vibration system. Consequently, this study revealed that influence of several tips on property were minimized and scaler showed good property at the resonance frequency of 28 kHz.