For resolving common problems when Ethernet technology is applied in the high-speed image transmission, such as low utilization rate of bandwidth and limited transmission protocol, The article designed a gigabit Ethernet transmission system based on programmable logic device FPGA , analyzed the Ethernet frame format based on the IEEE802.3 standard and the Cyclic Redundancy Check (CRC), implemented the MAC packets encapsulation and the PHY chip (88E1111) configuration. Results show that the scheme has the advantages of low cost,Sfast transmission rateSandSunlimited transmissionSprotocolSand ultimately successful application in an underwater high-speed image transmission system.