The complex underwater environment severely affects the precision of underwater target recognition, the underwater target information from single sensor cannot sustain the needs of underwater target recognition. It is established that the model and rule of uncertainty fusion reasoning and recognition based on the underwater target multi-characteristic information and incidence relation among the underwater target characteristic information from different sensors. The target attribute recognition framework and reliability allocation function are determined to DS evidence reasoning and underwater target recognition. It will provide enhancing the ability of underwater multi platform cooperative combat with an important foundation.