In order to study the influence of ultrasonic composite abrasive vibration polishing method on the surface material removal and surface roughness of the workpiece, the vibration polishing method of ultrasonic composite abrasive was analyzed. The surface structure and stress changes in the workpiece under ultrasonic vibration condition and ultrasonic composite abrasive vibration condition were analyzed by ANSYS Workbench.The influence degree of ultrasonic composite abrasive vibration polishing technology on the workpiece surface material removal and the workpiece surface roughness was verified through experiments under the condition of ultrasonic composite abrasive vibration. The results show that the surface displacement of the workpiece under the condition of ultrasonic composite abrasive vibration is less than that under ultrasonic vibration, and the surface stress of the workpiece is greater than that under the condition of ultrasonic vibration. Under the condition of ultrasonic composite abrasive vibration, the most significant factor affecting the surface roughness of the workpiece is the mass fraction of the abrasive, and the most significant factor affecting the material removal of workpiece surface is the polishing time, and when the mass fraction of the abrasive is 30% and the polishing time is 4 hours, the polishing effect is the best.