Silicon carbide particle-reinforced aluminum matrix composites (SiCp/Al) find diverse applications in engineering. Nevertheless, SiCp/Al exhibit limited machinability due to their special structure. A pulsed laser ultrasonic vibration assisted cutting (PLUVAC) method was proposed to enhance the machining characteristics of SiCp/Al and decrease surface defects. The finite element model was constructed, considering both the thermal effect of the pulsed laser and the location distribution of SiC particles. The model has been developed to analyze the damage forms of SiC particles and the formation mechanisms for the surface morphology. The influence of pulsed laser power on average cutting forces has also been analyzed. Research results indicate that PLUVAC accelerates the transition from the brittleness to the plastic of SiC particles, which helps to reduce surface scratching caused by fragmented SiC particles. Furthermore, the enhancement of surface quality is attributed to the decrease in surface cracks and the beneficial coating effect of the Al matrix. The accuracy of the simulation is verified by experiments, and the feasibility of PLUVAC method to enhance the surface quality of SiCp/Al is confirmed.