Tissue cutting is a term used for the incision of a human body’s biological materials, which include either soft tissues like skin or hard tissues like bone. Bone cutting has always been and is a major challenge among surgeons because it requires high skill and accurate tools for a successful operation. Although different commercial devices have been and are being developed for different surgical operations, there still exists a need to design the appropriate tools for more precise and deep cuttings. These devices are contributing to reducing surgery’s harmful effects and better and faster tissue healing. Ultrasonic energy has been provided with considerable benefits for a variety of industrial applications such as automotive, food preparation, textile, and material joining. In the medical area, ultrasonic devices have been widely used in surgery, therapy, diagnosis, and a tissue dissection tool. One of the medical applications of ultrasound is bone cutting that has several advantages: 1) minimizes the damage risk to adjacent soft tissues and sensitive structures like vessels, nerves, mucous, etc., 2) reduces the force applied to the blade and tissue adhesion to the tool while being controllable by the surgeon, 3) decrease bleeding and the possibility of generating undesirable bone fracture at the surgical site and shorten the healing process after surgery, 4) the vibrations and noise generated by the ultrasonic instrument’s micro-vibrations are low, which can reduce the patient’s inconvenience and fear and 5) alternate contact between ultrasound blade and bone minimizes the possibility of tool breakage in the cutting process. The main goal of this project was to design and build an ultrasonic device for bone cutting and incision so that it does not damage adjacent soft tissues when the bone is cut. Extensive studies have been conducted on the types of vibrations, role of ultrasound in medicine and surgery, requirements for an ultrasonic cutting tool, and understanding of its mechanism of action adjacent to soft and hard tissues. The effect of ultrasonic instrument parameters on soft and hard tissues was carefully studied, and the effect of these tools on the mentioned tissues was determined. In this regard, the bone structure and its cutting mechanisms in different cases focusing on ultrasound were examined in more detail. Based on the necessary conditions for designing an ultrasonic cutting tool, theory of relevant vibrations and its modeling was explained. The design parameters of ultrasonic transducers, the necessary criteria for selecting its components and optimizing this design were stated. Complexity and variety of parts required for ultrasonic cutting tools led to limitations in the theoretical solution. Today, the role of computer simulations for some predictions and calculations in any process has increased. Finite element simulations can provide an initial insight into the practical work ahead and a preliminary review before entering into experimental work. In this research, with the help of the finite element method in the field of modal analysis and dynamic behavior analysis of the ultrasonic system, numerical modeling and design of ultrasonic transducer, concentrator (horn), and other components of the cutting tool were performed. After completing the design and evaluation based on the provided indicators, a set of ultrasonic cutting tools and other related systems were manufactured. The design and construction steps were validated according to the tests defined for this purpose. In order to evaluate the ultrasonic set prepared for bone cutting, by designing appropriate experiments, different levels for instrument parameters, ultrasonic power system, and bone condition were selected. A high statistical population was obtained from the cutting condition in different situations and cutting forces by performing the relevant experiments, which became the basis for statistical analysis such as regression and analysis of variance. The analysis of the results revealed the optimal range for each of the defined parameters to estimate the main goal of project. By performing this project, in a completely scientific and practical way, some existing restrictions on the use of ultrasonic cutting tools in surgeries were removed, and a solution was provided to reduce the problems before and after surgery for the patient and the doctor.