The machine view is becoming more and more popular in underwater. It is a challenge to calibrate the camera
underwater because of the complicated light ray path in underwater and air environment. In this paper we firstly
analyzed characteristic of the camera when light transported from air to water. Then we proposed a new method that
takes the high-level camera distortion model to compensate the deviation of the light refraction when light ray come
through the water and air media. In the end experience result shows the high-level distortion model can simulate the
effect made by the underwater light refraction which also makes effect on the camera's image in the process of the
camera underwater calibration.