The invention discloses a sandwich type elliptical ultrasonic vibration system based on a symmetrical structure and belongs to the technical field of ultrasonic vibration processing. A signal generator generates signals of an A path and a B path at the same time; the A signal acts on an elliptical ultrasonic vibration device through a first power amplifier and a first electric signal matching module; the B signal acts on the elliptical ultrasonic vibration device through a second power amplifier and a second electric signal matching module; the elliptical ultrasonic vibration device will generate an elliptical vibration trajectory at the pointed end of a tool; a tool point vibration signal acquiring module transmits a tool point vibration signal to an industrial control computer which controls output signals of voltage and a phase controller through input parameters; and the voltage and the phase controller transmit a voltage control signal and a phase control signal to the signal generator correspondingly. The sandwich type elliptical ultrasonic vibration system based on the symmetrical structure is used for achieving ultra-precise machining of high strength and high hardness metal materials, magnetic materials, ceramic materials and composite materials, and performing efficient processing of micro pit arrays and micro channels on the surface of an aluminum alloy, a copper alloy and other metal.