The estimation of underwater target motion parameters with bearing,pitch and multipath time delay target motion analysis is studied in this paper. Firstly,the bearing and pitch of underwater moving target relative to observation platform is detected by acoustic array,and the multipath time delay of the surface reflection relative to the direct wave is measured. Secondly,the target motion analysis(TMA)method is adopted to predict the target’s track,speed and heading based on the bearing,pitch and multipath time delay variation of the underwater moving target. Finally,it provides decision information for attacking underwater moving target. The feasibility of this method has been verified by computer simulation.