This paper proposes new concepts of configuration and attitude control of underwater towed vehicle to perform operation in both vertical and horizontal axis with stable attitude. The principal configuration composed of fuselage, main wing, horizontal tail, vertical canard, upper and lower vertical tails designed taking into account stability and manoeuvrability in vertical and horizontal planes. The manoeuvrability was estimated by use of lamped mass method for equilibrium equations of motion of towed cable and vehicle. The dynamic stability was analysed by use of eigenvalue analysis based on linear equations of motion. CCV (Control Configured Vehicle) technology was adopted to perform the attitude control. Three types of decoupled mode were considered, i) pitch angle and vertical velocity, ii) pitch angular velocity and vertical velocity, iii) roll angle, yaw angle and side slip velocity. Fuzzy algorithm was applied to CCV attitude control. The effect of motion of towing mother ship in waves was simulated numerically based on non-linear equations of motion of cable and vehicle to examine the effectiveness of attitude control in vertical axis. Not only drifts of velocity components and pitch angle, but also oscillation of pitch angle are remarkably suppressed. The effect of tidal current was simulated numerically to examine the attitude control in horizontal axis. Oscillations of side slip velocity, roll angle and yaw angle are almost eliminated.