Abstract: With the recent development of IT industry, various IoT products are being introduced. IoT refers to the independent handling of tasks by devices connected via. a wired or a wireless communications network through the interactive exchange of information collected from sensors without the help of human beings. This study intends to design and realize a smart life jacket and life tube by applying an Arduino to life jackets and life tubes. Through the Java language-based Android studio, this system makes it possible to track the location of accident victims through smart phones. Using this system, it is expected to become easier and quicker to rescue accident victims on and in water.