Abstract: In order to study the material removal mechanism of elliptical vibration-assisted cutting SiCp/Al composite materials and the influence of different vibration parameters on cutting forces, the finite element analysis software ABAQUS was used to establish a two-dimensional plane SiCp/Al composite cutting model, and the experimental data measured at different cutting depths of the predecessors were compared to verify the correctness of the model, and the simulation of elliptical vibration assisted cutting was carried out. Simulation results show that the average main cutting force and eating resistance are the smallest when the phase difference is π/2. With the increase of vibration frequency, the average main cutting force and knife resistance have a tendency to decrease. The amplitude of the X direction has a significant impact on the main cutting force and the eating force, and the amplitude in the X direction increases and the cutting force decreases. The amplitude in the Y direction increases, the main cutting force decreases but the eating resistance increases slightly.