This paper reports the innovative design of three degrees of freedom ultrasonic elliptical vibration tool holder (3-DOF UEVTH) based on coupled resonance modes. The purpose of the 3-DOF UEVTH was to fabricate a unique microgroove (μ-groove) pattern compared to traditional cutting (TC). The 3-DOF UEVTH consisted of three key components: a prismatic horn, a backed mass, and a full set of three sandwiched piezo actuators. Modal analysis was applied to determine the 3-DOF UEVTH final dimension. The 3-DOF UEVTH operated in a natural frequency of approximately 24 kHz, which was verified by both simulations and experimental assessments. The 3-DOF UEVTH produced an amplitude on the micro-scale at a resonance frequency of approximately 0.42, 0.5, and 0.6 μm for x-, y- and z-axis directions, respectively. The transient analysis was performed to estimate the 3D-elliptical trajectory, and the device feasibility was examined during microgrooving (μ-grooving) on AISI 1045 material. An excellent topography was obtained using this innovative design.