Abstract.We have analyzed the anisotropy of acoustooptic figure of merit M 2 for KH 2 PO 4 crystals. Basing on our results, the highest M 2 coefficient, 7.1×10 -15 s 3 /kg, is achieved for the case of isotropic acoustooptic interaction. Then the optical wave, which is polarized in the XY plane and propagates along the direction [ 110 ], interacts with the longitudinal acoustic wave propagating in the same plane along [110]. For the case of anisotropic interactions, the maximum M 2 value is smaller, 5.3×10 -15 s 3 /kg. Then the slow transverse acoustic wave propagating in the XZ or YZ planes close to the X axis interacts with the optical wave propagating close to the optic axis.