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Object detection in underwater acoustics especially sea floor object has been overwhelming mission chiefly owing to strident environment of sonar images as well as because of visibly existing sonar images. Side Scan Sonar is the primary sensor for Autonomous Underwater Vehicles to perform survey on sea water. Hence, we are using this SSS images for categorizing several objects like sand, mud, clay, graves, ridges and sediments in underwater sea through any size subsequent to training. We applied two-layer CNN architecture to train the model as well as we utilized three pre-trained network models such as VGG-19, ResNet50 and EfficientNet model for evaluating the performance of the model based on training and validation accuracy measures. Moreover, we utilized deep learning based transfer learning approach in which the parameters are tuned for classifying the images into sediments, clay, mud, stones etc. Our experimental outcomes shows that pre-trained EfficientNet model generates better accuracy of 100% after fine tuning the parameter in object recognition along with classification using SSS images.