Micro ultrasonic machining (micro-USM) is an effective machining method for hard brittle materials. In the micro-USM process, the workpiece materials are machined through the accumulation of small brittle fractures generated by the impacts of abrasive grains. Therefore, it becomes difficult to obtain a smooth machined surface. In the proposed electrorheological fluid-assisted ultrasonic machining (ER fluid-assisted USM), the behavior of abrasive grains is controlled using the effect of dielectrophoretic force acting on the abrasive grains and the ER effect. The behavior of the abrasive grains can be controlled by changing the electric field distribution. In the present paper, the shape and position of the auxiliary electrode are arranged in order to control the abrasive grains to the side surface of the micro rectangular tool. By positioning the auxiliary electrode parallel to the micro rectangular tool, it becomes possible to concentrate abrasive grains to the side surface of the micro rectangular tool. Smoothing of the side surface of the workpiece by using the side surface of the micro rectangular tool is then investigated. As a result, the surface roughness of the side surface of the workpiece can be improved.