Bionic studies have shown that micro-structures such as pits and trenches have excellent performances such as drag reduction and self-cleaning. The processing of micro-texture is of great significance for saving energy, reducing pollution and improving product life. In order to effectively predict the effect of elliptical vibration-assisted cutting micro-texture, this paper proposes a trajectory planning of elliptical vibration cutting micro-texture based on the characteristics of the resonant frequency of the elliptical vibration-assisted cutting mechanism and the rotation rate of the rotary reference surface. The loads of elliptical vibration are exerted on finite element tool model by transforming periodic vibration loads into the Fourier series. Thus, the finite element model of elliptical vibration-assisted cutting micro-texture is established. Based on the established finite element simulation model, the instantaneous Mises stress distribution and cutting force is analyzed by selecting different vibration parameters in micro-texture generation. The results of the finite element simulation verifies the correctness of elliptical vibration-assisted cutting micro-texture, and provides a reference for actual elliptical vibration-assisted cutting micro-texture.