Potassium dihydrogen phosphate (KDP) crystals, which are widely used in high-power laser systems, are required to be free of defects on fabricated subsurfaces. The depth of subsurface defects (SSD) of KDP crystals is significantly influenced by the parameters used in the single point diamond turning technique. In this paper, based on the deliquescent magnetorheological finishing technique, the SSD of KDP crystals is observed and the depths under various cutting parameters are detected and discussed. The results indicate that no SSD is generated under small parameters and with the increase of cutting parameters, SSD appears and the depth rises almost linearly. Although the ascending trends of SSD depths caused by cutting depth and feed rate are much alike, the two parameters make different contributions. Taking the same material removal efficiency as a criterion, a large cutting depth generates shallower SSD depth than a large feed rate. Based on the experiment results, an optimized cutting procedure is obtained to generate defect-free surfaces.