The direction of the cutting tool plays a critical role in elliptical vibration cutting(EVC) where the cutting tool cuts workpiece in a trochoidal motion. In this study, EVC cutting device was developed using two parallel piezoelectric materials and it was observed that the rotation direction of the tool reverses as the EVC device undergoes resonance at which either flexural(cutting direction) or longitudinal( thrust direction) mode shapes occurs. To analytically explain reversal of the rotation direction, kinematic motion analysis of the tool was modified to incorporate amplification of the vibration amplitude and phase introduced by resonance. It successfully demonstrated, through Matlab simulation, reversal of the rotation direction of the cutting tool as the excitation frequency increases beyond resonance frequencies at which either flexural or longitudinal vibration occurs.