The present disclosure is to destroy adipose tissue non-invasively by using focused ultrasound (FUS) and to increase the treatment efficiency by the synergy of the novel FUS and electrical stimulation. Lipid can be released from the destroyed adipocytes and stay in the interstitial fluid of undestroyed adipocytes. In the meanwhile or after the treatment of FUS, a passive exercise of muscle in thighs or other parts is performed by electrical stimulation to consume energy. Therefore, metabolism of the free lipid can be enhanced by supplying energy to the muscles. The ultrasound treatment of the present disclosure is able to increase the treatment area, and while in combination with electrical stimulation, it can efficiently remove lipids in the circulation.