We present an original simulator - called SOFI - for the synthetic generation of underwater optical images. The simulator architecture is flexible and relies on flow diagrams in order to allow the integration of various models for image generation which are based on the underwater optical phenomena. The objective is also to ensure real time or quasi real time performance so it takes advantage of the latest technologies, such as GPGPU, and relies on GPU programming under CUDA. Two kinds of models for image generation are presented and should be integrated in SOFI: (1) the OSOA model based on the radiative transfer theory and (2) global image modeling which describes globally how an image is deteriorated under the effects of sea water.