For the first time, the global maxima of the acousto-optic interaction are theoretically determined for biaxial SrB4O7 crystals by the extreme surfaces method. As it is shown, the highest value of the acousto-optic figure-of-merit M2 is equal to 6.3×10-16 s3/kg and achieved in the case of the isotropic diffraction of the electromagnetic wave propagating in the [010] direction on the fast quasi-transversal acoustic wave.