High precision and low elevation atmospheric refraction correction method is an important assurance for improving omnibearing measurement ability of optic-electronic measuring and control system both in sea and land. According to the light tracing method, a low elevation atmospheric refraction correction method considering inhomogeneous of atmospheric space is proposed. The error and the effect factors of the correction method are analyzed thoroughly, including the effects of atmospheric space inhomogeneous and turbulence on low elevation atmospheric refraction correction, and the maximum error of atmospheric refractivity height distribution under different refraction correction precisions is provided. The data base of the correction method is the autonomously established three-dimensional space gridding atmospheric parameter height distribution mode based on measured profile data. The refraction correction results under typical atmospheric condition are analyzed by the proposed correction method and the gridding atmospheric parameter profile mode.