Synopsis We study theoretically the photoionization of water molecules by monochromatic linearly polar-ized photons. We elaborated a model in which the final state wavefunctions are given by Coulomb continuum wavefunctions with distorted charges and the bound states are represented by using different wavefunctions. We contrast our calculations for photon energies between 20 and 300 eV with more elaborated theories and experimental results. We achieve a very good agreement with experiments, especially at enough high energies where elaborated results are not available.