In order to improve underwater range-gated imagery quality, image restoration and super-resolution reconstruction techniques based on maximum a posteriori framework are combined with the point spread function (PSF) of the system. A model based on beam propagation considering time-dependent backscatter is established including the extreme attenuation properties of water and the diffraction limit of sensor for obtaining the PSF. The proposed method is applied for an underwater range-gated imaging system. Performance of the approach is compared with the traditional restoration and reconstruction algorithms. Objective image quality metrics are used to quantify the effectiveness of the restoration and reconstruction. Experimental results showed that the proposed method can effectively improve the resolution and quality of underwater range-gated imaging.