A piezoelectric ultrasonic bone surgical instrument, usually used to remove the tartar out of teeth or to cut the dentine of the tooth, is a recently popular instrument for dental treatment due to its several merits such as small size, low-electric power and precision control of surgical operation. It has typically two parts of a tip and vibration system which is also composed of head, piezoelectric elements and tail-mass. In order to improve the performance of the instrument, it is important to standardize the size of the vibration system without tip for high performance. In this study, a Finite Element Analysis (FEA) was utilized to optimize the structure of ultrasonic instrument in vibration system. Consequently, this study revealed that influence of several tips on property were minimized and it showed good property at the frequency range of 22~32 kHz.