The relationship of the object point, camera station and photo point is shown in Figure 1, wherethe boundary of the two media is assumed to be a plane. The X Y plane of the photogrammetric coordinatesystem X, Y,Y, Z is defined as the boundary plane, hence Z = 0 for the sea level; the Z axisis perpendicular to this plane with its positive direction upwards. An object point A (X, Y, Z) isimaged at a in the photo plane. The incident angle and refraction angle of the image line is a and brespectively [16].