In recent years, the application of oscillations caused by ultrasonic waves in various industries has been increasing rapidly. Therefore, extensive researches in various industrial fields, based on the application of these waves, began to be beneficial in optimizing the parameters affecting the methods based on the use of these waves. One of the special uses of ultrasonic waves is using in machining hard and brittle materials in a method called ultrasonic machining. Researches on this method is also expanding due to specific applications in various industries. These researches are done in two main parts. The first part is related to the upgrading and improvement of the machine mechanisms, and the second is in the field of investigating and optimizing the machining parameters on different materials. In the first step, design fabrication of the ultrasonic machining equipment was done. Then, in the second step, by designing a set of tests, drilling operations were performed under different machining conditions on a glass sample workpiece in order to ensure the proper operation of the machine. Results of the finite element method used to design the transducer and tool set were very close to the actual conditions, and this method can save time and money. The results of practical tests also showed that with increasing depth of cut, the amount of lateral overcut increases. Also, drilling with this method is done more easily when the tool is rotating, but the amount of the lateral overcut is also increased. Machining with fixed tool is also not recommended if the shape of the tool is symmetrically axial. Because the accumulation of chip particles and its difficult exit from the machining area with increasing pressure, will cause damage to the workpiece or tool. It should be noted that with the fabrication of this equipment, it will be possible to continue research and development in both of above-mentioned research field. Keywords: Ultrasonic Machining, Modern Machining, Brittle Material Machining, Transducer Design, Horn Design, Finite Element (FEM), Rotary Transducer
