Based on the theory of water remote sensing, this paper has reached the conclusion that TM3 band is the optimum band in investigating the depth of the salt lake by means of correlation analysis. A quantitative analysis was also conducted on the depth of the highly concentrated Zabuye Salt Lake, and the result obtained reveals the spatial variation regularity of the water depth of this lake. On such a basis, the remote sensing mechanism and the remote sensing model of the water depth of the highly concentrated salt lake are built in the paper.