In the paper, the authors present a mathematical and numerical model of two-dimensional electrolyte flow in an interelectrode gap. Computer software for flow simulation with the possibility of visualization of distribution of physical conditions during process has been elaborated. The proposed mathematical model of electrolyte flow was verified experimentally by comparing real profiles of machined surface with profiles obtained in computer simulation. For this purpose there was examined a case of machining with a vibrating electrode and without vibrations.