This paper presents our recent research work. The purpose of this work is by using virtual reality technology to complete an assistant teleoperation system of underwater robot. This system consists of a supervision system, a stereo vision system, a VR environment building system and a submarine manipulator. To construct a virtual working environment, CAD models and stereo vision information are applied to building geometry models and kinematics models of the robot and its working environment. So the dynamic graphs of robot working process can be showed on screens in real time. In this system, the relationship between real world and virtual frame is built by using stereo vision, overlay technology of figures with graphics is used for person to supervise operating error and also the network technology is used for communication amoung all sub-systems. By the way, an operator could be help to operate and guide the robot motion by multi-view points, multi-window graphs and real TV figures. The completion of the system will provide a lot of experiences and key techniques on creating a available teleoperation system of underwater robot.