In the conventional single polarization SAR system, only the scattering information of HH polarization or VV polarization can be obtained. Only co-polarizaion scattering cases are considered and cross-polarizaiton (HV and VH polarization) scattering cases are neglected. Therefore, much important information must be lost. Research on full polarization SAR system is an important approach to extract more useful information from SAR imaging. In this paper, the authors derived the full polarization scattering coefficients of 2-D sea fractal surface and simulated the radar cross section (RCS) of different polarizations. They also gave the exact theoretical explanations of the fully polarization scattering characteristics of sea fractal surface, and confirmed that the depolarization can be neglected. The result is the basis of the full SAR system design and SAR imaging.