Direct writing technique is usually used in femtosecond laser two-photon micromachining. The size of the scanning step is an important factor affecting the surface quality and machining efficiency of micro devices. According to the mechanism of two-photon polymerization, combining the distribution function of light intensity and the free radical concentration theory, we establish the mathematical model of coverage of solidification unit, then analyze the effect of coverage on the machining quality and efficiency. Using the principle of exposure equivalence, we also obtained the analytic expressions of the relationship among the surface quality characteristic parameters of microdevices and the scanning step, and carried out the numerical simulation and experiment. The results show that the scanning step has little influence on the surface quality of the line when it is much smaller than the size of the solidification unit. However, with increasing scanning step, the smoothness of line surface is reduced rapidly, and the surface quality becomes much worse.