Abstract: FIELD: techniques for processing different materials, mainly elastomers, possibly in the different manufacturing processes. SUBSTANCE: method comprises steps of acting upon material by means of moving cutting tools for creating in working zone ultrasonic-frequency oscillations of material; setting power of drive units at working and processing materials no less than 100-300 kW; selecting revolution number of tool in range 3000-12000rev/min; selecting quantity of cutting edges of tool according to relation ?n, is less than 800, where ? is equal to the angular velocity of tool, n is equal to the quantity of cutting edges of tool; setting attach angles of tool in range 85-95 degrees; removing separate particles of material embedded to cutting portion of tool my means of fluid flow containing gas and (or) liquid; feeding fluid flow by excess pressure material is fed to tool or vise versa in mode of reciprocation motion or start-stop motion.