One of the distinctive features of the subsea tunnel is the unlimited water supply. Groundwater seepage caused by subsea tunnel excavation brings two problems: one is the determination of water load of structure, the other is the prediction of water inflow. The complex geological structure of the gulf or strait has great influence on the groundwater seepage in the tunnel. Taking the NO.1 line Jiaozhou bay subsea tunnel of Qingdao as an example, this paper analyses the seepage mechanism of underground water in rock mass structure, and the mechanism, technology and implementation effect of top water grouting.