Subsurface Internal Waves(IWs) can be detected in satellite images as periodic alternating brighter/darker stripes. It is known that there are two types of IWs-depression type and elevation type-depending on the water depth in stratified oceans. In this study, we have quantitatively verified the process of converting polarity from depression waves to elevation waves using ERS-2 SAR image acquired over the northern South China Sea. We simulated the evolution of IWs near a turning point with a numerical model for internal wave propagation. The simulation results near the turning point clearly showed us not only a conversion process of IWs from depression to elevation waves, but also a similar wave pattern with the observed SAR image. We also simulated SAR intensity variation near the turning point. The upper layer currents were computed at regular intervals using the numerical model, as the IWs were passing through the turning point. Then, an integrated hydrodynamic-electromagnetic model was used for simulating SAR intensity profiles from the upper layer currents. The simulated SAR intensity profiles were compared with the observed SAR intensities.