Abstract:Polycarbonate bullet proof and acrylic heat resistant glasses are used as the functional material in many industrial application. In automobile industries, banks and cabins, polycarbonate bullet proof glass has been used for security purpose. Similarly, acrylic heat resistant glass is used in furnace, microwaves, space craft and airplane applications. In this experimental research paper, Taguchi modal and Grey relational analysis are utilized for the ultrasonic drilling in these materials. For experimentation, input parameters are concentration, abrasive, grit size, power rating, hydrofluoric acid and tool materials. Output parameters are material removal rate, tool wear rate and surface roughness. In which, surface roughness is most significant output parameter, because it describe accuracy of the process. Through optimization analysis, Taguchi modal suggest that 40% abrasive concentration, mixture of (Alumina, Silicon carbide and Boron carbide) abrasive in 1:1:1, 600 grit of abrasive and 1.5% hydrofluoric acid gives best results for drilling in polycarbonate bullet proof glass material. Similarly, in acrylic heat resistant glass, mixture of Silicon carbide and Boron carbide (1:1), 600 grit abrasive and 1% hydrofluoric acid gives the optimum results. Concentration of slurry, abrasive grit size and hydrofluoric acid are the most significant parameters for ultrasonic drilling in both materials. Through Grey relational analysis the surface roughness is improved by 40% and 48% in polycarbonate (UL-752) and acrylic (BS-476) glass respectively.