<p>High-density tungsten alloy exhibits outstanding mechanical properties, including high strength, density, ductility, corrosion resistance, and thermal stability. This study aims to investigate the material removal behavior of ultrasonic-assisted grinding tungsten alloy under high strain rates. A variable cutting depth ultrasonic-assisted scratching test method is designed for this purpose. Single-particle ultrasonic-assisted scratching experiments are conducted, and the results reveal that compared to conventional scratching (CS), ultrasonic-assisted scratching (UAS) significantly enhances material removal efficiency and increases both scratch depth and height of uplifts. Normal and tangential forces during UAS are reduced compared to CS, with the reduction being more pronounced at high strain rates. At the scratch inlet, plastic deformation dominates, while in the scratch middle section, "flash" occurs under low strain rates in CS but is effectively reduced in UAS. Under UAS, material rolling on the scratched surface improves with increasing speed, inhibiting microcrack formation. However, plastic deformation remains at the scratch outlet, and the scratching morphology at the outlet is poorer, with a significant “flash.” UAS also reduces chip adhesion on the indenter and inhibits scale spurs, with the effects being more significant at high strain rates. These findings demonstrate the promise of UAS in improving tungsten alloy processing efficiency and quality.</p>