Since the new field information of target signal is important in the development and verification of active sonar system, experimental method and simulation technique are widely used in order to analyze the detail characteristics of target scattered echoes. Therefore, in this paper, the scale target experiment is performed to develope and Improve the target signal simulation model. Since the experimental results show that the specular reflection is the major component among scattering mechanisms, the target signal simulation model based on the Geometric Optics Theory (GOT) is developed. Complex target is separated into simple shapes, known as canonical shape. The contribution from individual canonical shapes are summed with proper phase and amplitude to produce the target strength of the whole complex body. Simulated target signal is compared with the experimental results and discussed.