This study analyzed acoustic emission (AE) signals generated during ultrasonic machining of SiC cathodes and evaluated classification performances of various machine learning models. AE data were collected in both waveform and hit formats, enabling signal characterization through statistical analysis and frequency domain examination. Various machine learning models, including XGBoost, KNN, Logistic Regression, SVM, and MLP, were applied to classify machining states. Results showed that XGBoost achieved the highest classification accuracy across all sensor positions, particularly at the upper part of the worktable with an accuracy of 98.35%. Additional experiments confirmed the consistency of these findings, highlighting the influence of sensor placement on classification performance. This study demonstrates the feasibility of monitoring AE-based machining state using machine learning and emphasizes the importance of sensor placement and signal analysis in improving classification accuracy. Future research should incorporate defect data and deep learning approaches to further enhance classification performance and process monitoring capabilities.