Aiming at the problem of underwater polarized laser scattering caused by underwater suspended particles, the equivalent spherical particle Mie scattering theory simulation method is used to study the polarization characteristics of underwater scattered light. The relationship between underwater suspended particle characteristics and optical characteristics is analyzed, and the effects of particle size, polarization characteristics of incident light, and angle of incidence on the degree of polarization of forward and backward scattering light are studied. The results show that: When the incident light is natural light, the degree of polarization of scattered light is very low at the forward-scattering angle, which increases with the increase of the scattering angle, but changes frequently with the increase of the particle size. When the incident light is linearly polarized, the degree of linear polarization of the scattered light is related to the azimuth Angle. The degree of circular polarization is largely unaffected by particle size.