In order to meet the requirements of the isotropic high-performance machining of complex surfaces, this paper proposed three-dimensional ultrasonic assisted belt grinding (3D-UABG) method that integrates the advantages of surface strengthening and isotropic machining, analyzed the motion characteristics and surface formation laws. Then, the influence of ultrasonic vibrations on the surface integrity of Inconel 718 was studied by a self-designed 3D-UABG device. Finally, the surface formation mechanism was revealed combined with the surface integrity and abrasive grain motion characteristic. Results showed that compared with conventional abrasive belt grinding (CABG), the abrasive grain in normal-ultrasonic assisted belt grinding (N-UABG) reduced the height of texture peak formed an intermittent texture, which makes it have smallest surface roughness. At the same time, the high-frequency impact of abrasive grains not only increased the surface plastic deformation, but also realized the impact strengthening. Planar two-dimensional ultrasonic assisted belt grinding (2D-UABG) reduced the directionality difference of surface quality. However, the deflection characteristics of abrasive grains make it have a large surface roughness. The 3D-UABG surface has good comprehensive mechanical properties. The abrasive grains have three-dimensional dynamic characteristics in space, which effectively inhibit anisotropic stress state, promote uniform deformation, and helpful to obtain approximately isotropic surface texture and small surface roughness. On the one hand, the in-plane motion characteristics of planar two-dimensional ultrasonic vibration gave grinding surface more uniform surface integrity. On the other hand, the spatial motion trajectory of abrasive grains driven by three-dimensional ultrasonic vibration made it have a slow increased cutting depth, which avoided the tear damage caused by materials plastic accumulation and the large roughness caused by abrasive deflection under large cutting depth. In 3D-UABG, lower feed speed and amplitude and linear velocity matched to grinding parameters contribute to the improved surface integrity. This study has guiding significance for the development and engineering application of ultrasonic-assisted belt grinding technology.