The principle of 320×240 UFPA helmet imaging circuit is discussed. The method of design based on SOC is introduced. Furthermore the block diagram for FPGA is given in this paper. On the basis of analysis of the structure of UFPA helmet imaging circuit, the key problems for the A/D converter, NUC and liquid crystal display controller are introduced. Main driving timing sequences are simulated. The simulation result demonstrates the validity of the design of UFPA helmet imaging circuit based on SOC using FPGA.