A reconstruction method on temperature distribution of ship exhaust based acoustic method was presented by the relations between velocity of speed and temperature.By measuring the transit times of the waves in the reciprocal directions on the paths,the infrared temperature distribution can be reconstructed,followed by analyzing the effect of measurement error on reconstruction.The analysis showed the acoustic method had a good performance within 5% measurement error.It can be used for the evaluation on infrared radiant intensity and the locked distance by infrared weapons,which will promote the development of the dynamic control on infrared stealth of shipboard.