In this work the T-supermatrix method is applied to computation three-dimensional acoustic scattering of underwater multiple spheres by plane sound wave. In the T-supermatrix method, the effective incident field of each sphere is considered as the sum of the incident field of the source and the scattered field of other spheres. The relationship between the effective incident beam-shape coefficients and the scattered beam-shape coefficients is established through the T-supermatrix, and then the total scattered field of the multiple spheres can be obtained. Compared with the T-matrix method which translate multiply scattered field to a common origin by addition theorem of spherical basic function, T-supermatrix method takes each sphere as the center for scattered field expansion, and thus, the advantages are brought in that the result is simpler and converging speed is insensitive to the separation interval of the spheres. Firstly, the effectiveness of present method is validated by the acoustic scattering of a single and a pair of spheres, and then the convergence of the T-supermatrix method is discussed. Finally, the effects of the sphere distance, sphere distribution, incident wave-number and incident angle on multiple spheres acoustic scattering is detailedly studied.