Because the strong absorption characteristics of chromophoric dissolved organic matter (CDOM) and particulates at the short wavelength have strong impact on the biology community in the sea ice and underlying seawater, the absorption characteristics of CDOM and particulates in Liaodong Bay are studied. Absorption of CDOM in sea ice is 1/5~1/2 of that of the underlying seawater. The results show that the maximum absorption of CDOM in the sea ice often appears at the surface layer and the bottom layer. The maximum absorption of particulates in the ice sea often appears at the surface layer because of the atmospheric fallout. The slope range of CDOM is 0.0122~0.0231 nm-1 in sea ice, and 0.0174~0.0190 nm-1 underlying seawater of Liaodong Bay. The slope profile distribution of CDOM of sea ice is greatly influenced by the sea ice growth rate and CDOM underlying seawater. The more concentration of CDOM and particulates in sea ice, the more shifting of attenuation coefficient valley value to the longer wavelengths will be.