The purpose of this study is to explore perceptual classification of underwater acoustic targets and auditory features used by human being. First, we design a paired comparison experiment. Then we use the CLASCAL algorithm to model the dissimilarity ratings as a perceptual space, and analyze the properties in three common dimensions, specialties, 3 subjects' latent classes and their roles in target perceptual classification. Finally, based on the gammatone filterbank, we find some auditory features that can effectively underlie 3 common dimensions and beat properties, so as to use them to construct a binary decision tree to classify some new samples; thus we can provide some guidance about how to use these features in practical applications.