Abstract: In the article, the author puts forward a dynamic mathematical model for ultrasonic treatment system which includes electro-elastic material by applying transfer matrix method. Using this model we canpredict natural frequencies and mode shapes of longitudinal vibration of axisymmetric treatment system precisely;predict geometric size of axisymmetric treatment system and its cutter precisely.predict natural frequencies and mode shapes of lateral vibration of non-axisymmetric treatment system. So we can avoid bending vibration in the range of working frequencies and decrease abnormal wear phenomenon which has already been discovered during treatment so as to improve the precision of treatment.According to the model suggested, some numerical calculations have been made for practical altransonic treatment systems. The calculating results are very close to the experimental ones.The program can be implemented into micro-computer and have been adopted by some factories and companies of France.