In this paper, we propose the development of an underwater virtual reality (VR) system for scuba training. The aim is to enable scuba students to experience an arbitrary underwater environment and enable training using VR technology in limited water environments such as a pool or shallow water. Using this system, scuba training, which can currently only be done by hands-on training, can be reproduced through a VR experience in a pool. This system consists of a cable-connected PC-HMD (UWHMD: Underwater Wired Head Mounted Display) that can be used underwater and a motion capture system. According to the pilot test, it was confirmed that position tracking was successful at widths of about 2.25 m, lengths of about 3.0 m, and depths of about 1.3m.