The traditional line structured light underwater three-dimensional (3D) imaging system cannot consider underwater color calibration and height calibration at the same time, so the color distortion and low precision are the big problems to underwater target. A high precision color 3D data acquisition system for underwater target is designed, which integrates color calibration and height calibration. Red green blue (RGB) laser form a long line light source to realize the synchronous acquisition of target color data by field of view (FOV) fusion. The color calibration board and the height calibrating ruler are integrated in the calibration module, and are connected through a tele- scopic prop to make the equipment miniaturized. Under the control of the rotating motor, the imaging equipment can achieve 0°, 90°, 270° direction data acquisition and 180° direction color and height calibration. The system has the advantages of easy implementation, simple operation, synchronous calibration and good platform adaptability, which play an important role in the development of high color fidelity and high precision underwater targets 3D stereo- scopic detection.