Abstract: Underwater acoustic beacon is a small sonar device that has the function of transmitting and receiving underwater acoustic signals. It can decode encoded underwater acoustic signals and transmit them according to the agreed encoding. Among them, the responsive underwater acoustic beacon has a wide range of application prospects due to its encoding characteristics that can carry more information. During underwater propagation, acoustic signals decay exponentially as the underwater communication distance increases. Therefore, signal conditioning for the received signals of underwater acoustic beacons is essential for improving their operational performance. Based on a responsive acoustic beacon platform, this article designs an underwater acoustic signal conditioning system using a domestically produced HC32 processor. It achieves a maximum fixed gain of 43.2 dB for a single channel of the responsive acoustic beacon and a frequency range of 90−110 kHz for underwater acoustic signal acquisition. After experimental testing, it has been verified that the system can adjust dynamic gain according to different signal-to-noise ratios of underwater acoustic signals, meeting the design requirements of responsive underwater acoustic beacons and having great application value in the field of responsive acoustic beacons.