This paper proposes a distributed highlight algorithm to generate efficiently echo signal for underwater target. In this algorithm, echo signal is synthesized by discontinuity highlights that are varied to incident angle, by equivalent and specified position highlights according to the spatial target structure. Completed UTAHID(Underwater TArget by Highlight Distribution) model is confrimed that PTS, ETS, echo elongation effect, target time spreading loss and envelope fluctuation are satisfied to expected values by various simulations. Thus it can be efficiently used in all sorts of real systems related to underwater target echo signal synthesis in active sonar.