Debris distribution in the bottom and side gap significantly affects machining performance of electrical discharge machining (EDM) of holes array. Therefore, the mechanisms of debris distribution and velocity field of flow field in the discharge gap between tool electrode and work piece during EDM process should be investigated. However, these mechanisms have not been fully understood because it is difficult to observe debris distribution process. In this paper, a two-dimensional model of flow field with liquid and debris phase for the bottom and side gap in ultrasonic assisted EDM of holes array was created by computational fluid dynamics. The debris distribution and velocity field of flow field in the bottom and side gap during an ultrasonic vibration cycle was investigated through the numerical simulation. The results show that holes in the center of the array are larger than those at the periphery, which is caused by difference of debris distribution. Machining experiments were conducted to verify the simulation results of debris distribution during EDM of holes array.