When the target detection is carried out by the infraredimaging polarimeters above the ocean, the polarized infraredradiation of the sea surface as a background has a great influenceon the detection. Therefore, it is necessary to study the infraredpolarization characteristics of the sea surface. The relevant experiments are too difficult and expensive to carry out in thecomplex oceanic environment. Then polarimetric infraredimaging simulation is an alternative to predict the infraredpolarization characteristics of the sea background [6] and thequality of the polarimetric infrared images. However, the simulation remains complex due to the presence of the atmospherebetween the sea and the sensor. Few algorithms are developedto generate the polarized infrared sea scenarios under theatmospheric scattering effects.