Abstract: The fluid-structure coupling acoustic theoretical model of the grinding area in power ultrasonic honing with diameter of 47 mm was established. The cavitation acoustic field of the grinding area was simulated using ANSYS software. The ultrasonic field distribution and pressure amplitude of the grinding area with two and three dimensional images were obtained. The ultrasonic cavitation acoustic field distribution in the grinding area was measured by using the ultrasonic power meter. The results show that the pressure in the resonant frequency of 18.6 kHz is mainly concentrated in the middle of the oilstone. The maximum values of the sound pressure in the two-dimensional and three-dimensional sound field are 1.39 MPa and 1.47 MPa, respectively. The results of simulations are of the same order of magnitude as the experiments that are observed about 1.3 MPa. The experimental results fit the numerical results well, which provide a theoretical and experimental basis for the further study of the influence of cavitation effect on the power ultrasonic honing.