This paper describes underwater discharge phenomena and breakdown characteristics in case that the standard lightning impulse voltage is injected to the needle and spherical electrodes installed in the hemisphere water tank. The objective of this work is to understand the basic features related to transient ground impedance against lightning surges. The discharge luminous images were observed and the dependence of breakdown voltage on the polarity of applied voltage and water resistivity were investigated. As a consequence, streamer corona is initiated at the tip of needle and spherical electrodes and is propagated toward grounded tank with stepwise extension. The breakdown voltage characteristics measured as a function of water resistivity showed V-shaped curves. Breakdown voltage and time curve of needle electrode is higher than that of spherical electrode.