Seabed sediment (SBS) is a special soil that is covered by seawater. With the developments in marine oil exploitation and engineering, more and more steel structures have been buried in SBS. SBS corrosion has now become a serious problem in marine environment and an important issue in corrosion science. In this paper, approach in the field of SBS corrosion is reviewed. Electrochemical and microbial corrosion factors, corrosion mechanism, measurement of metal corrosion rate, corrosion evaluation and prediction of corrosion are also discussed here.