The invention relates to a wafer defect crosscutting observation device which comprises a focusing ion gun, a scanning electronic gun, a focusing ion microscope, a scanning electronic microscope, a light source emitter and an optical imaging unit. The focusing ion gun is arranged in a first plane which is perpendicular to the surface of a wafer. The scanning electronic gun is arranged at the position, different from the position of the focusing ion gun, in the first plane, and a first angle included angle is formed between the emitting direction of the scanning electronic gun and the emitting direction of the focusing ion gun. The focusing ion microscope and the focusing ion gun are integrally arranged in the first plane. The scanning electronic microscope and the scanning electronic gun are integrally arranged in the first plane. The light source emitter is arranged in a second plane which is perpendicular to the surface of the wafer. The optical imaging unit is arranged in the second plane, and a second angle included angle is formed between the optical path direction of the optical imaging unit and the direct of incident beams of the light source emitter. An included angle larger than zero degree is formed between the second plane and the first plane. The wafer defect crosscutting observation device can directly achieve positioning of wafer defects, simultaneous crosscutting and observation and even analysis, working processes are simple, operation is convenient, and precision is higher.