This study presents a device for tracking, locating and communicating underwater vehicles as they work near the seabed. The system includes a base station placed on the seabed and a reflective module mounted on a hybrid underwater profiler (HUP). The base station localizes and communicates with the HUP working near the seabed based on laser reflections of corner cube retroreflectors. A tracking method based on the particle filter algorithm is then presented. Localization is performed using the

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... east-squares method with refraction compensation. Lost tracking links are retrieved via a recovering approach based on the interpolation method. Finally, a communication method using a modulating retroreflector installed on the reflection module is proposed. The proposed tracking, localization, and communication approach provides higher localization accuracy with lower power consumption at low cost compared with the commonly used acoustic methods. The effectiveness of the proposed approach was clarified via tracking, localization, and communication experiments.