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The interest in underwater acoustic communications is keep growing in recent decades, and various researches have been demonstrated for the improved system performance. However, frame structure has barely discussed for the underwater acoustic (UWA) communication systems. In this paper, for the purpose of providing high data rate and reliable services for UWA communications, frame structure as well as orthogonal frequency division multiplexing (OFDM) parameters are designed based on the UWA channel characteristics. Based on the proposed frame structure and OFDM parameters, we evaluate the system performance by the link-level simulation results.