According to turning instead of grinding process requirements and traditional working principle of ultrasonic vibration turning, a new idea of imitating grinding of two-dimensional ultrasonic vibration turning is brought firstly, and the mechanism of two-dimensional ultrasonic vibration turning is elaborated. Based on the MATLAB software, grinding trajectory simulation and honing trajectory simulation are carried out. Moreover, the design of ultrasonic transducer and ultrasonic horn is completed. Finally, the required mode shapes and resonance frequency are obtained by using the finite-element method, the results prove that the theoretical analysis is correct.