Ultrasonic machining (USM) is an effective machining method for hard brittle materials. In the USM process, the slurry is supplied to the gap between the ultrasonic vibrating tool and the workpiece. Materials are removed by the accumulation of small brittle fractures made by the impacts of abrasive grains. In a previous study, we proposed electrorheological fluid (ER fluid) assisted-USM, and the effect of ER fluid-assisted USM was confirmed practically by machining precise micro-holes and micro-grooves on hard brittle materials. In the present paper, in order to confirm the effect of ER fluid assistance for micro USM in more detail, the behavior of abrasive grains in the machining area is observed. The effect of dielectrophoretic force acts on the abrasive grains and the effect of using ER fluid assistance are investigated. As a result, the abrasive grains can closely approach the micro tool by the effect of dielectrophoretic force and be fixed around the micro tool by the effect of ER fluid assistance. Under these conditions, the workpiece is removed primarily by the accumulation of small brittle fractures, and the chipping can be reduced.