The 2D elliptical vibration assisted cutting(EVC), which has significant advantages in the tool wearing restriction, cutting heat reduction, the quality of the finished surface improvement, is widely supposed to be the most promising machine method to difficult-to-cut materials and micro-texturing formation. Based on the certain 2D EVC structure, three structures of different angles (30°, 60°and 90°) for optimization and the corresponding finite element models of the three structures are created. The simulation analyses of static structure, modal and harmonic response of these structures have been conducted. The 60° topological structure was selected for the final design model after the comprehensive comparison about the resonance frequency, vibration modes and vibration amplitudes of the elliptical trajectories in the tool tip. The performance test system has been established for the testing of the actual 2D EVC device, and the comparison analyses between the results of finite element analysis and the experiment results have been detailed. The experimental data showed that the optimized structure could generate the required elliptical locus for the elliptical vibration cutting. Comparing with the finite element analysis results, the guidance effect of the finite element analysis method to the structure optimization and trajectory prediction has been successfully verified.