Abstract: Incorporating with ideal magnification element, the universal model for four kinds of liquid optical compensation were analyzed and derived. The mathematical models of reflection and transmission in liquid for optical compensation were acquired. The ray passed through the liquid surface twice due to the mirror in the liquid, which contributed to the designed optical configuration matching with the plane plate or Schimitt prism of ideal magnification. The horizontal and gradient directional accuracy achieved 0.01.The liquid compensation matching table was given, which can be used for other liquid compensation comfigurations. Finally,the compensation error of the designed configuration was analyzed and verified by experiments, the horizontal compensation curve, yawing compensation curve and image rotation compensation curve were given.