For precise micro V-grooving, ultrasonic elliptical vibration cutting (UEVC) is proposed using two parallel piezoelectric actuators, which are energized by sinusoidal voltages with a phase difference of 90 degrees. Experimental setup is composed of stacked PZT actuators, a single crystal diamond cutting tool, and a precision motorized xyz stage. It is found that the chip formed in the process of UEVC is discontinuous because of the periodic contacts and non-contacts occurring between the tool and workpiece. It is experimentally observed that the cutting force in the process of UEVC significantly reduces compared to the ordinary non-vibration cutting. In addition, the creation of burr during UEVC is significantly suppressed, which is attributable to the decrease in the specific cutting energy.