For airborne or satellite polarimetric atmospheric detection

the reflected signal of the underlying surface is a noise that should be considered. This signal affects the retrieval precision of aerosol parameters. Therefore

research on the polarized reflected property of underlying surface is crucial for earth-atmosphere decoupling. Such a research can improve the precision of the aerosol optical depth retrieval.To design two fly height（ i. e.

3000 m and 480 m） airborne experiments

the measurement data of the underlying nature surface（ i. e.

vegetation and water） are obtained. In addition

the polarimetric reflected data of the soil are measured in the laboratory. Combining with the theory of polarized radiative transfer and the law of Fresnel

the polarized reflected characteristic is analyzed to determine the polarized reflected characteristics of calm and glitter waters based on micro facet theory.The curve of the polarized reflectance of vegetation and soil slightly changes at different bands

and the linear fitting slope of the polarized reflectance of both visible and infrared bands（ 2250 nm） is close to 1. The correlation coefficient is 0. 95

and the polarized reflectance of vegetation is not sensitive to the band. Comparative analysis of the polarization properties of calm and glitter waters is conducted at 670 nm and 2250 nm. The polarized reflectance of glitter water is approximately two times larger than that of calm water. This phenomenon agrees well with Fresnel theory. Finally

the polarized reflectance of red and river sandy soils is not sensitive to the band

and the linear fitting slope is only at the 10- 5level.Analysis of airborne-polarized remote sensing data of underlying nature surface shows that the polarized reflectance of vegetation is not sensitive to the band

which can use the polarized reflectance of the 2250 nm band to express the polarized reflectance of670 nm and 1610 nm for the vegetation and soil surface. The polarized reflectance of glitter water is approximately two times larger than that of calm water. The polarized reflectance of water is changed with acute geometric conditions. The research on the polarized property of underlying nature surface efficiently decouples atmosphere-surface and improves the retrieval precision of aerosol parameters.