Bombers in our army have not been equipped with the electro-optical targeting systems (EOTS)，which cannot observe targets at night and precisely bomb，so the EOTS needs to be equipped.The electro-optical bombing targeting model is one of the critical technologies in the realization of electro-optical bombing targeting systems.Based on task analysis under sailing，the coordinate calculation of bombing targets in a horizontal coordinate，distance calculation of lateral and vertical targets，mechanism of electro-optical bombing targeting，decoding algorithm of flight control parameters，and analysis of targeting data flow，an electro-optical bombing targeting model based on distance measuring method was established.The model error was analyzed，and the solution algorithm of targeting parameters as well as the time of weapon spaces opening and bomb releasing was figured out.The results show that the targeting model can stably resolve targeting parameters and control the flight and bomb releasing.