Side scan sonar using acoustic wave plays a very important role in the underwater, sea floor, and shallow marine geologic survey. In this study, we have acquired side scan sonar data for the underwater man-made structures, artificial reefs and fishing grounds, installed and distributed in the survey area. We applied digital image processing techniques to side scan sonar data in order to improve and enhance an image quality. We carried out digital image processing with various kinds of filtering in spatial domain and frequency domain. We tested filtering parameters such as kernel size, differential operator, and statistical value. We could easily estimate the conditions, distribution and environment of artificial structures through the interpretation of side scan sonar.