A reverse sensing system displaying an overhead vehicle image includes a plurality of fisheye lenses, a trip computer, and a screen. The fisheye lenses are disposed on all sides of the vehicle to shoot the surrounding scene images of the vehicle. The trip computer reads the scene images, and executes a plurality of built-in image processing procedures to combine the scene images into an overhead vehicle image. The radially distorted scene images are corrected into the normal scene images through a distorted image correction procedure. The corrected scene images are rotated into projection scene images through a planar transition procedure. The images are retrieved according to the positions of the shooting lenses of the projection scene images so as to generate the overhead vehicle image through an image combining procedure.