In order to reduce the resource consumption and enhance the effect in the simulation of large-scale ocean scenes, a dynamic grid algorithm based on viewpoint is proposed to remove unnecessary vertices outside the field of view. At the same time, the GPU hardware accelerated Tessellation is used to adaptively subdivide the sea surface grid inside the GPU. Refine the sea surface grid to meet the needs of high-precision grids near the field of view and low-precision grids far away from the field of view. Finally, using Perlin noise texture to simulate the natural sea surface. Experiments show that the algorithm improves the efficiency of generating the sea surface grid and improves the rendering frame rate while exhibiting realistic ocean visual effects.