Options for tracking dynamic underwater targets using optical methods is currently limited. This thesis examines optical reflectance intensities utilizing Lambert’s Reflection Model and based on a proposed underwater laser tracking system. Numerical analysis is performed through simulation to determine the detectable light intensities based on relationships between varying inputs such as angle of illumination and target position. Attenuation, noise, and laser beam spreading are included in the analysis. Simulation results suggest optical tracking exhibits complex relationships based on target location and illumination angle. Signal to Noise Ratios are a better indicator of system capabilities than received intensities. Signal reception does not necessarily confirm target capture in a multi-sensor network. / Includes bibliography. / Thesis (M.S.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection