Abstract: Underwater acoustic beacon is a small sonar device that has the function of transmitting and receiving underwater acoustic signals. It can decode encoded underwater acoustic signals and transmit them according to the agreed encoding. Among them, the responsive underwater acoustic beacon has a wide range of application prospects due to its encoding characteristics that can carry more information. The detection of small underwater acoustic signals has always been a key challenge in the field of underwater acoustics, making research on target detection and condition recognition of underwater acoustic signals particularly important. The propagation characteristics of underwater acoustic signals are that as the communication distance of the acoustic signal in water increases, the acoustic signal decays exponentially, making existing underwater acoustic signal processing methods unable to effectively process long-distance, low signal-to-noise ratio acoustic signals directly. This article is based on a responsive acoustic beacon platform and designs an underwater acoustic signal conditioning system using a domestically produced HC32 processor. It achieves a maximum fixed gain of 43.2 dB for a single channel of the responsive acoustic beacon and a frequency range of 90 kHz-110 kHz for underwater acoustic signal acquisition. After experimental testing, it has been verified that the system can adjust dynamic gain according to different signal-to-noise ratios of underwater acoustic signals, meeting the design requirements of responsive underwater acoustic beacons and having great application value in the field of responsive acoustic beacons.