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Significance of hard materials in various sectors, like aviation, defence and automobiles sectors etc. has been increasing gradually. Ultrasonic Vibration-assisted turning (UAT) is new unconventional technique used in different manufacturing industries for remove the unwanted material to produce a desired product, and it is anadvanced process for machining hard and brittle material because of its periodic cutting mechanism. By using FEM (ANSYS ®) , designed and analysed (Horn with Cutting insert) of the acoustic horns for calculation of its natural frequency and working amplitude of vibration. Experimentation has been done to find the difference between ultrasonic-assisted turning and conventional turning (CT) at different cutting conditions taking Stainless steel (SS 304) as the work piece material. The UAT method has been found to be a suitable method to reduce the surfaces roughness and cutting forces (Compare with conventional turning), requirement not only for hard material but also for general purpose engineering materials using in manufacturing industries.

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