Using a single-blade ultrasonic cutting device, a study of ultrasonic cutting of three very different materials is conducted using specimens of cheese, polyurethane foam and epoxy resin. Initial finite element models are created, based on the assumption that the ultrasonic blade causes a crack to propagate in a controlled mode 1 opening, and these are validated against experimental data from three point bend fracture tests and ultrasonic cutting experiments on the materials. Subsequently, the finite element model is developed to represent ultrasonic cutting of a multi-layered material. Materials are chosen whose properties allow a model to be developed that could represent a multi-layer food product or biological structure, to enable ultrasonic cutting systems to be designed for applications both in the field of food processing and surgical procedures. The model incorporates an estimation of the friction condition between the cutting blade and the material to be cut and allows adjustment of the frequency, cutting amplitude and cutting speed.