Limited by the characteristics of underwater acoustic channels, the video transmission applications targeting deep-sea detection and operation tasks are facing severe challenges such as network failure and high delay, resulting in loss of video details, color distortion, blurring, and even bit errors, which seriously affect decoding quality of the video transmission and reception. In order to solve the problems of deep-sea long-distance wireless communication, this paper proposes an improved Wyner-Ziv coding scheme (UnderWater-WZ) for video transmission through acoustic channels. The implementation process includes controlling error range by using MJPEG coding, combining motion compensation time interpolation with calibration information to generate high-quality side information. And intraframe quantization matrix is designed to weaken the change of video scene. The experimental results show that under the highest packet loss rate of 20%, this scheme can achieve 2.6~3.5 dB improvements in terms of video reconstruction compared to the previous methods, which is close to the error-free level.