In this paper, mechanical characteristics of KDP crystal anisotropy are analysed theoretically. Vickers indentation experiments are adopted to validate the variation rule of hardness and fracture toughness in different orientation of KDP crystal plane (100), and a model to calculate critical cutting thickness of brittle-ductile transition is proposed for the KDP crystals. The result shows that, on the crystal plane (100), the minimum value of critical cutting thickness of KDP crystal in brittle-ductile transition appears in the direction , but the maximum appears in the direction . Finally, the ultra-precision machining of KDP crystal is performed, and the results agree well with the theoretical conclusions. Super-smooth surface with a roughness RMS of 6.6nm is reached as machined in the crystal direction , and 11.2nm to the direction .