The underwater acoustic image transmission system based on the high-speed DSP device TMS320C549 has been studied. We use Goertzel algorithm for source decoding and MFSK for modulation. Turbo code is used for channel coding and decoding. The purpose is to implement underwater video image data transmission. The underwater acoustic image transmission system based on the high-speed DSP device TMS320C549 has been studied. We use Goertzel algorithm for source decoding and MFSK for modulation. Turbo code is used for channel coding and decoding. The purpose is to implement underwater video image data transmission.