Commercially pure nickel was processed by equal channel angular pressing (ECAP) through route Bc for 12 passes to obtain an ultrafine grained (UFG) microstructure and further subjected to an ultrasonic treatment (UST) which introduced a maximum amplitude equivalent to anormal stresses of 100 MPa in a steady state regime. It was observed that the microstructure of UFG Ni can be differently altered depending on the position in the sample, i.e. on the amplitude of the ultrasonic wave. The microstructural analysis demonstrated a lower dislocation density (due to the activation of recovery) at the cross section of the specimen subjected to UST at an amplitude equal to 0.8 of the maximum one, plus enhanced hardening in the cross section at the maximum amplitude.