A method for implementing a many-to-one concurrent transmission medium access control (MAC) protocol for underwater acoustic networks, including: initializing a network; setting a timer; initiating, by a receiving node, a control frame to perform handshakes with multiple nodes; exchange ID, level and location of the receiving node and a sending node, and counting the number of nodes that generate a sending notification (SN) message before timeout; and planning, by the receiving node, a receiving scheduling time of data from different nodes according to the number of successful handshake nodes, distance from each sending node to the receiving node, and data packet size; and performing data transmission.