A mono-static high frequency acoustic target strength analysis scheme was developed for underwater targets, based on the far-field Kirchhoff approximation. Au adaptive triangular beam method and a concept of virtual surface were adopted for considering the effect of hidden surfaces and multiple reflections of an underwater target, respectively. A test of a simple target showed that the suggested hidden surface removal scheme is valid. Then some numerical analyses, for several underwater targets, were carried out; (1) for several simple underwater targets, like sphere, square plate, cylinder, trihedral corner reflector, and (2) for a generic submarine model, The former was exactly coincident with the theoretical results including beam patterns versus azimuth angles, and the latter suggested that multiple reflections have to be considered to estimate more accurate target strength of underwater targets.