Recently, the interest of 3D contents are increased and viewers demand a variety of 3D contents. In such circumstances, underwater 3D contents are an alternative to meet the demands of viewers. Cause that underwater mass density is 1.33 times that in air the objects in underwater is bigger and closer in real. Therefore it needs to modify the distance between cameras, the distance to objects and the convergence value. In this paper, we present the method to set optimal depth values with the particularities of underwater space. In addition, through the case of underwater 3D production we present the method of underwater 3D contents development. We expect that a lot of material with colorful, variety marine organism in underwater will be made of 3D contents.