The initiation and propagation of cracks generated on a work surface during ultrasonic machining (USM) were simulated using smoothed particle hydrodynamics (SPH). Different abrasive materials, tool materials and abrasive sizes were used in this simulation. The distribution and size of the calculated cracks are strongly influenced by these process conditions. Also, experiments were conducted to observe the cracks remaining on a work surface by drilling deep blind holes in soda-lime glass. According to the simulation and experimental results, using tools with a lower yield stress, slurry made of softer and smaller abrasives can decrease the crack size. This work could be very useful in studying the machining performance of the USM process.