Electrochemical machining (ECM) is an important technology in machining difficult-to-cut materials and to shape free-form surfaces. In ECM, material is removed by electrochemical dissolution process, so part is machined without inducing residual stress and without tool wear. To improve technological factors in electrochemical machining, introduction of electrode tool ultrasonic vibration is justifiable. This method is called as ultrasonically assisted electrochemical machining (USAECM). In the first part of the paper, the analysis of electrolyte flow through the gap during USAECM has been presented. Based on computational fluid dynamic methods, multiphase, turbulent and unsteady electrolyte flow between anode and cathode (under assumption that cavitation phenomenon occurs) has been analysed. Discussion of the obtained solutions is the base to define optimal conditions of electrolyte flow in case of USAECM process. The second part of the paper is connected with experimental investigations of USAECM process. Classic experimental verification of obtained results in case of machining is extremely difficult, but influence of the ultrasonic vibration can be observed indirectly by changes in technological factors (in comparison to machining without ultrasonic intensification), whereas results of numerical simulation give possibility to understand reason and direction of technological factors changes. Investigations proved that ultrasonic vibrations change conditions of electrochemical dissolution S. Skoczypiec (B) Institute of Production Engineering, Cracow University of Technology, Al. Jana Pawla II 37, 31-864, Krakow, Poland e-mail: skoczypiec@m6.mech.pk.edu.pl and for optimal amplitude of vibration gives possibility to decrease the electrode polarisation.