Abstract: This paper presents the concept of an acoustic processor of the mine countermeasure sonar. Developed at the Department of Marine Electronics Systems, Gdansk University of Technology, the acoustic processor is an element of the MG-89, an underwater acoustic station. The focus of the article is on the modules of the processor. They are responsible for sampling analogue signals and implementing the algorithms controlling the measurement cycle and digital signal processing. As it performs the above functions, the device should be highly reliable and resistant to mechanical and weather conditions and ensure a user friendly operation. The functions of the processor software should help with object detection and classification. The results of measurements should be displayed with the shortest possible delay in relation to sounding signals to allow the operator to take decisions quickly and establish if the object poses a risk. The article demonstrates that the acoustic processor designed for and used by the Navy meets these requirements.