The present invention belongs to the technical field of underwater communication, and provides a novel highly robust underwater optical communication system which comprises a sending module and a receiving module. The novel highly robust underwater optical communication system realizes highly robust underwater optical communication under strong interference of sunlight and artificial light sources. The system uses a new physical method irrelevant to frequency, and can be used with existing MIMO and CDMA to obtain better communication effects. The circularly polarized light is used for signal transmission, thereby avoiding the problem of channel misalignment caused by the rotation of a platform underwater. At the same time, good polarization maintaining of a marine environment makes the signal characteristics difficult to lose.