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The application of imaging devices in underwater environments has become a common practice. Protecting the camera's constituent electric parts against water leads to refractive effects emanating from the water-glassair transition of light rays. These non-linear distortions can not be modeled by the pinhole camera model. For our new approach we focus on flat interface systems. By handling refractive effects properly, we are able to convert the problem to imaging conditions in air. We show that based on the location of virtual object points in water, virtual parameters of a camera following the pinhole camera model can be computed per image ray. This enables us to image the same object as if it was situated in air. Our novel approach works for an arbitrary camera orientation to the refractive interface. We show experimentally that our adopted physical methods can be used for the computation of 3D object points by a stereo camera system with much higher precision than with a naive in-situ calibration

Converting Underwater Imaging into Imaging in Air