Aiming at the application demand in underwater noise monitoring, observation of marine animal, antisubmarine and underwater target localization, a high-SNR underwater acoustic signal acquisition (UASA) node that combines a self-contained acquisition system and floating platform is designed to improve the acquisition performance of a single UASA node, and a high-accuracy synchronization sampling method among multiple distributed UASA nodes based on master-slave dual phase-locked loops (MSDPLL) is proposed to improve the synchronization sampling accuracy. According to the equivalent model of hydrophone and application requirements, low noise signal conditioning circuit and large-capacity data storage modules are designed. Based on the long-term monitoring requirements for underwater acoustic signal and distributed positioning requirements for underwater targets, the structure of a single UASA node is designed and MSDPLL is developed for high-accuracy synchronization sampling among multiple UASA nodes. Related experimental results verified the performance of the UASA node and the synchronization sampling method.