Accidents associated with recreational boating in the United States result in more than 800 fatalities annually. The analysis and reconstruction of these accidents is a complex process due to many non-reproducible factors uniquely associated with water transportation.This paper reports the results of research regarding recreational boating accident patterns and factors. The approaches and techniques used for reconstruction purposes are presented. Marine accident reconstruction and investigation draws from the techniques typically utilized in other areas of transportation equipment.To date, a limited amount of information concerning marine accident reconstruction/analysis exists. This paper is an overview of the various factors, considerations, and special techniques which may be useful in marine (recreational) accident analysis. The results from the reconstruction of marine accidents can provide engineers, scientists, and regulators with useful information about significant factors and accident patterns/cause(s).