Ocean aerosol is an important component of troposphere aerosol, playing an important role in the global radiative balance and global climate change. To evaluate the direct and indirect radiative effects of aerosol needs deep research on aerosol properties. Multi-angular polarization provides a new method to retrieve aerosol optic and microphysical properties of aerosol. On the basis of the research on optic properties of ocean aerosol at the wavelength of 550 and 860 nm, a vector radiative transfer model was used to simulate the reflectance and polarized reflectance at the top of atmosphere. The sensitivity of reflectance and polarized reflectance to underlying surface, viewing azimuth and aerosol optic depth are evaluated. The simulation results show that the multi-angular polarization information could effectively provide information about the ocean aerosol, which suggests a useful way for ocean aerosol retrieval. Based on the studies of sensitivity, the theory of using multi-angular polarized remote sensing data to retrieve aerosol information is proposed.