Based on the radiative transfer theory, the polarized light scattering characteristics of sea spray in an atmosphere-ocean system by sunlight is studied based on the matrix operator method. The whole atmosphere layer is divided into many sub-layers in the vertical direction, and the vertical distributions of the atmosphere molecular, clouds and aerosol are considered. The ocean surface is dealt as the wind-generated rough ocean surface, and the wave slope distribution and the shadowing effect of the ocean wave are considered. The ocean body is divided into many plane parallel sub-layers, and the absorption and scattering characteristics of sea water and the chlorophyll are considered by an empirical model. The reflection and transmission matrices and source vectors are obtained for each atmospheric or oceanic layer though the discrete ordinate solution. The scattering characteristics of the whole atmosphere- ocean system are constructed using the matrix operated method, which combines the radiative interaction between the layers. The sensitivity studies for the reflected solar radiation by the whole atmosphere-ocean system are conducted for various solar wavelength, incidence solar zenith angle, observation angle, ocean-surface wind speed, the optical thickness of the clouds and aerosols, and the absorption of the gas. The simulation results show that the multi- wavelength and multi- angular polarization information are sensitive to the varies of the atmosphere and ocean surface conditions. The reflected solar radiative intensity and the polarization degree can be combined to retrieve the aerosol information.