Based on the splashing mechanics microeffect, this paper introduced the principle of ion beam removal machining. It analysed the influenced factors of production efficiency, studied the structure and working principle of the device of ion beam removal machining. 从离子束溅射的微观力效应出发,介绍了离子束去除加工的原理,分析了影响加工效率的因素,并对加工装置的结构及工作原理进行了探讨。