Fracturing of a layered compound, zirconium phosphate, with ultrasound at various power inputs (ultrasound power) was investigated. A horn mounted on the transducer with the frequency of 20 kHz was used and the fracturing rate was estimated by measuring the time course change of light transmittance of the zirconium phosphate aqueous suspension containing tetrabutylammonium hydroxide. After the transmittance was normalized by using initial and maximum values, the fracturing rate was formulated with the equation -r(f) = k(f)C/(K-C) based on the mass concentration of the layered compound particles, and the experimental results agreed well with the simulation results. A loop-type ultrasonic apparatus was employed. It consisted of interconnected 2 continuous stirred tanks with and without sonication, and the suspension in these tanks was circulated between them through 2 tubes. Every experimental result shows higher transmittance than the numerically predicted results. It is inferred that the circulating flow allowed the fracturing rate to be promoted.