“…However, flat surface housings are also popular because of the cost, and also because of the fact that regular cameras capturing objects in a water tank via its flat surface are equivalent to underwater cameras with flat surface housings. In the context of refractions by flat surfaces [1,6,10], Agrawal et al [1] have proposed a novel calibration technique based on the axial camera model which estimates the exact model parameters of the refraction such as the thickness of the refractive surface and its refractive indices w.r.t. water and the air, etc.…”