To provide a vibration cutter, easily machining various recessed surfaces and heightening the machining accuracy.

The tip part 21a of a tool part 21 has a truncated conical shape of rotation symmetry round a tool shaft AX, so that a machining tip is easily applied to a surface SA to be machined regardless of depth and inclination of the surface SA to be machined of a work W as a body to be machined. That is, the degree of freedom in setting the depth and inclination of the surface SA to be machine can be heightened, so that the degree of freedom of the shape of the surface SA to be machined can be heightened. The machining tip 23c and a shank 23b supporting it are stored in a conical space obtained by extending the side shape of the tip part 21a, and the peak of the machining tip 23c is disposed on the tool axis AX. Thus, the shape harmony of the machining tip 23c and the tip part 21a of the tool part 21 is achieved, and while the peak of the machining tip 23c is accurately held at a target position, it can be applied to the surface SA to be machined without strain.