In underwater acoustic communication, acoustic signals from transducers or hydrophones are used. And the underwater acoustic communication channels are very complicated, because of vertical distribution of acoustic velocity according depths, and reflections from boundaries like as surface or bottom. For the implementation of the underwater acoustic communication channel, the image method or ray tracing method have been used. In this paper, we introduce a new approach for implementation of underwater acoustic communication channel using the simulation of the Transmission Line Matrix Modeling and cross-correlations from the input and output signals.