This paper deals with the effects of ultrasonic vibration on diamond wheel working surface and fluoro-rubber workpiece surface in the grinding process. Grinding experiments were carried out using an ultrasonic vibration-assisted grinding system constructed on a desktop-type 3-axis machine tool. The load on the grinding wheel surface was deceased and a smooth fluoro-rubber workpiece surface was formed in the ultrasonic vibration-assisted grinding process compared with conventional grinding due to reductions of both grinding temperature and chip size. In addition, ultrasonic vibration-assisted grinding achieved a high-precision ground fluoro-rubber surface and high efficiency material removal rate.