A water jet propulsion boat includes a boat body, an engine, a jet propulsion mechanism, a first accelerator operation section, a second accelerator operation section, a reverse gate, and a control section. The engine is accommodated in the boat body. The jet propulsion mechanism generates a propulsion power using a drive power from the engine. The reverse gate is arranged to move to a first position and to a second position. The boat body advances when the reverse gate is in the first position. The reverse gate reduces the propulsion power which advances the boat body when the reverse gate is in the second position. The control section is programmed to set the position of the reverse gate and a throttle opening of the engine based on an operation amount of the first accelerator operation section and an operation amount of the second accelerator operation section.