This paper proposes a novel method for acoustically and wirelessly transmitting data underwaterwith a high transmission rate. The method uses the most promising physical layer andmultiple access technique (i.e., the code division multiple channel access technique) to dividethe channel into subchannels. Data is transmitted through these subchannels. The codes arePN (pseudo random) sequences. In the spread-spectrum technique, a signal such as electrical,electromagnetic, acoustic signal generated in a particular bandwidth is deliberately spread inthe frequency domain, which results in a signal with a wider bandwidth. This paper reviewsthe possibility of application of the DS-CDMA (direct sequence-code division multiple access)technique in an underwater system using MATLAB. As the result of our review, we recognizethat the DS-CDMA technique can be applied to underwater environments.