The paper presents a fault accommodation system for electric servo actuators of underwater manipulators. These actuators are described by nonlinear equations with variable parameters. It is assumed, that the following typical faults are possible in electric servo actuators: fault caused by changing of viscous friction moment and error in the sensor, which measures the position of output shaft of gear. The proposed system is based on using of diagnostic observers with residual signal feedback. It is proposed the methodology of synthesis of such observers for detection and identification of occurred faults. The accommodation to faults is ensured due to the generation of additional control signals based on identified value of faults. This provides the reliability of underwater working of manipulators at faults. The efficiency of the proposed system is confirmed by mathematical modelling.