This paper presented a design and implementation of underwater acoustic power amplifer. This circuit converted the rectangle signal generated by frontend circuit into the sine signal, then filtered and power amplification, it meets the requirements of the transducer.Included AT89C52, 6th order Butterworth filter MF6, hipower amplififier LM12.Communication with PC through the RS232 port. The signal gain is adjustable and could be remote controlled. It has a good inhibitory effect on the interference signal. After debugged, this circuit works stable, the output waveform has no distortion, it meets the design requirement in outprt power, amplifier gain and ripple factor.