A multi-static SONAR system consists of the transmitters and receivers separately in space. The active target echoes are received along the transmitter-target-receiver path and depend on the shape and aspect angle of the submerged objects at each receiver. Thus, the target echo algorithm used with a mono-static system, in which the transmitter and receiver are located at the same position, has limits in simulating the target echoes for a multi-static SONAR system. In this paper, a target echo modeling procedure for a 3D submerged object in space is described based on the Kirchhoff approximation, and the SONAR system is extended to a multi-static SONAR system. The scattered field from external structures is calculated on the visible surfaces, which is determined based on the locations of the transmitter and receiver. A series of experiments in an acoustic water tank was conducted to measure the target echoes from scaled targets with a single transmitter and 16 receivers. Finally, the numerical results were compared with experimental results and shown to be useful for simulating the target echoes/target strength in a multi-static SONAR system.