2.5D C/SiC composites have excellent mechanical properties and broad application prospects in the aerospace field. This study investigates the ultrasonic elliptical vibration-assisted grinding mechanism of 2.5D C/SiC composites in different structural directions. A surface roughness prediction model considering abrasive grain protrusion height, brittle-plastic transition of materials and the influence of ultrasonic vibration is established. Experimental results show that material removal involves matrix and fiber fracture, fiber pullout and interface debonding. Ultrasonic vibration causes intermittent cutting, producing finer chip particles and numerous cross microgrooves, reducing subsurface damage. The roughness prediction model is in good agreement with the experimental trend. When the grinding speed is increased from 1 m/s to 8.9 m/s, the surface roughness Ra is reduced by 30.1 %. When the feed speed is increased from 50 mm/min to 650 mm/min, the surface roughness Ra is increased by 47.6 %. When the grinding depth is increased from 0.01 mm to 0.04 mm, the surface roughness Ra is increased by 53.2 %. This study provides a reference for efficient and low-damage processing of fiber-reinforced ceramic matrix composites.