Search for drowned human body by divers is a highly technical dependent, difficult and dangerous work. How to improve this kind of underwater rescue work, under the considerations of the safety of divers and the effectiveness in detection of the target within a limited period of time, is a major subject for fire fighters. For the time being, a normal search and rescue procedure basically includes visual observation of the bank area and surficial water area. In addition, divers are sometimes sent out to complement the search procedure by either visual observation or tactile. A much more efficient way to conduct this kind of recovery activity is to incorporate the state of art of the underwater acoustics technique, such as scanning sonar, into the operation procedures. This investigation was focused on the application of scanning sonar and image analysis techniques as well as seafloor object identification skills for the detection of drowned human body. In addition, safety of divers under water and their activities could be improved and monitored. Remotely operated vehicle (ROV) and towed operated vehicle (TOV) should be incorporated into the normal search procedure for the purpose of improving target identification in the future. Under this circumstance, both target searching rate and divers¡¦ safety could be effectively improved or guaranteed. The proposed procedure which incorporated both acoustical (i.e., scanning sonar) and optical (i.e., ROV or TOV) apparatus are expected to simplify and improve the underwater target search and identification activities and will allow fire fighters a more professional and safety way in conducting drowned human body recovery activities.