This study focuses on using ultrasonic to improve the efficiency in electrical discharge machining (EDM) in gas medium. The new method is referred to as ultrasonic-assisted electrical discharge machining (UEDM). In the process of UEDM in gas, the tool electrode is a thin-walled pipe, the high-pressure gas medium is applied from inside, and the ultrasonic actuation is applied onto the workpiece. In our experiment, the workpiece material is AISI 1045 steel and the electrode material is copper. The experiment results indicate that (a) the Material Removal Rate (MRR) is increased with respect to the increase of the open voltage, the pulse duration, the amplitude of ultrasonic actuation, the discharge current, and the decrease of the wall thickness of electrode pipe; and (b) the surface roughness is increased with respect to the increase of the open voltage, the pulse duration, and the discharge current. Based on experimental results, a theoretical model to estimate the MRR and the surface roughness is developed.