The objective of this paper is to present Underwater Communication technique that provides uninterrupted and reliable service in shallow water for MIMO application. Acoustic sensor network is based on combination of Interleave-division multiple access (IDMA) and orthogonal frequency division multiplexing (OFDM), the OFDM is a modulation technique where signal splits into multiple sub-signals and simultaneously transmitted at different frequencies to the receiver. IDMA is an alternative of Code Division Multiple Access (CDMA) that distinguishes each user with the unique random interleaver code. The OFDM- IDMA is imperial design for reducing error bursts that occur in multi-access underwater applications. The authors have implemented above techniques for Multiple Inputs Multiple Outputs (MIMO), to transfer more data using same bandwidth at the same time, therefore technique is known as MIMO-OFDM-IDMA. MIMO-OFDM-IDMA which is a new concept, having the capability of high rate transmission and robustness against multi-path fading and other channel impairments. The results of MIMO-OFDM-IDMA have been analyzed with theory and simulation.