<p>Due to advancements in material science and manufacturing technology, there has been widespread adoption of cutting-edge materials characterized by high hardness, exceptional wear resistance, and remarkable temperature resilience. These materials are prominently featured in critical sectors such as aerospace, semiconductor manufacturing, and biomedicine. Conventional machining techniques such as turning, milling, and grinding encounter significant challenges when processing advanced materials like titanium alloys, nickel-based alloys, and carbon fiber-reinforced composites. These challenges include excessive cutting forces, high cutting temperatures, accelerated tool wear, and suboptimal surface quality. Ultrasonic elliptic vibration cutting technology applies ultrasonic vibrations to the cutting tool, intermittently separating it from the workpiece. This innovative approach reduces cutting forces and enhances the quality of workpiece surface machining. It possesses substantial potential for precision machining difficult-to-process materials. In this paper, the development history of ultrasonic elliptical vibration cutting technology is reviewed. The theoretical model of ultrasonic elliptical vibration cutting is summarized. The effects and applications of friction reversal, tool separation and variable transient cutting depth of ultrasonic elliptical vibration cutting on the machining process of difficult-to-cut materials are discussed. The application of ultrasonic elliptical vibration cutting technology is summarized, with emphasis on prolonging tool life, improving surface integrity and preparing functional surfaces in the cutting process of difficult-to-cut materials. Finally, the challenges encountered in ultrasonic elliptical vibration cutting of difficult materials are summarized, and the future development direction is prospected.</p>