The airplanes taking bombing mission are faced with multifarious threat sources from ground.Bombing at low altitude in maneuvering is an effective means for increasing their survivability.Firstly based on virtual aiming point concept an aiming theory for bombing in turning with high overload was presented.An iteration algorithm was used for calculating the control variable.Simulations were made on computer.The simulation result showed that the iteration algorithm has fast convergence speed and small theoretic bombing error.The non-level-turn bombing method is adaptable to low-altitude bombing in maneuvering.