Abrasive water jets can incise objects with strong rigidity under water. The analytical means of kinetic theory is optimal for theoretical problems of submerged abrasive water jets. The flow characteristics in submerged abrasive water jets were analyzed based on kinetic theory for multiphase flows. The impact characteristics of every phase in submerged abrasive water jets was analyzed and continuity and momentum equations subsequently were developed for solid, gas and liquids in submerged abrasive water jets. It is shown that if the distributing function of every phase were given, the law of its movement could be ascertained.