According to the theory of the acoustic scattering field of underwater targets, the theoretical derivation of C-Matrix method is given, and the mathematical model for solving acoustic scattering field is established. By means of MATLAB, the accurate expression method for the figure of acoustic scattering field is studied, and the characteristic and difference of the simulation curve in various frequency and azimuth are analyzed. It is shown by the application that, to a certain extent, the conclusion has practical value and guide meaning for the detection and identification of the hiden objects.