The　finite　element　model　of　ultrasonic　vibration　assisted　turning　of　carbon　fiber　reinforced　polymer　(CFRP)　composite　was　developed　based　on　the　Hashin　damage　failure　criterion.　The　cutting　forces　were　predicted　by　using　the　finite　element　model.　The　model　was　validated　by　comparing　the　principle　cutting　force　of　simulation　results　with　experimental　ones.　The　cutting　forces　in　ultrasonic　vibration　assisted　turning　decrease　obviously　compared　with　those　in　conventional　turning　process.　And　the　cutting　forces　decrease　with　the　increase　of　the　vibration　amplitude　and　vibration　frequency.　Furthermore,　the　degrees　of　matrix　damage,　matrix　cracking,　and　matrix　crushing　decrease　with　the　increase　of　the　vibration　amplitude　and　vibration　frequency.　©,　2015,　Chinese　Vibration　Engineering　Society.　All　right　reserved.