Ultrasonic machining (USM) is a non-traditional mechanical process for removing material, particularly effective on hard and brittle materials like glass and ceramics, using a high-frequency vibrating tool and abrasive slurry. The system requires components such as a power supply, transducer, tool holder, and suitable abrasives, and it operates primarily for drilling and profiling. Advantages include the ability to machine all materials regardless of conductivity with minimal thermal effects, while disadvantages include low material removal rates and faster tool wear.