Ductile-regime machining has been used to generate damage-free surface of hard and brittle materials by setting the cutting depth to be smaller than the ductile-brittle transition depth (DBTD). However, the ductile-regime cutting of sapphire remains challenging owing to its extreme hardness, small DBTD, serious surface fractures, and severe tool wear. To solve this problem, ion implantation-assisted elliptical vibration cutting (Ii-EVC) has been proposed in this study to enhance the machinability of hard and brittle materials. Taking sapphire as an example, high-energy phosphorus ions were implanted into the workpiece to modify its surface. Nanoindentation tests revealed that the modified materials undergo plastic and elastic deformation more easily due to the decrease in hardness and modulus. Compared with nanocutting without implantation assistance, the DBTD of implanted sapphire has been increased by more than five times. The advantageous effects of Ii-EVC achieve great enhancement in machinability, including surface fractures suppression, tool-wear reduction, chips morphology transformation from discontinuous to continuous, and cutting force decrease. Furthermore, even near the cracks in the brittle region after Ii-EVC, the subsurface microstructure showed a more complete lattice arrangement and a strain distribution close to zero, indicating that crack propagation was effectively suppressed. Due to the promoted localized plastic deformation, the stress distribution in the implanted material is much smaller than that in pristine workpiece. Implantation-induced defects not only serve as a core for absorbing external energy from the high-frequency vibration and improving the in-grain deformation but also facilitate the formation of shear bands. The interface with high distortion between the modified layer and substrate can effectively dissipate strain energy and hinder crack propagation to the free surface. The turning experiments verified that Ii-EVC can achieve better surface quality, less tool wear and higher optical transmittance. Overall, Ii-EVC addresses the challenges of tool breakage and surface fracture caused by high-frequency collision between tool and workpiece in traditional EVC, overcomes the problem of limited modification depth in ion implantation, and increases the ductile-regime removal depth of extremely hard and brittle materials to several microns. Such findings demonstrate that Ii-EVC is a promising method for the ultra-precision manufacturing of advanced materials.