The article, by summarizing the construction and development of the offshore wind power at home and abroad, conducts a sensitive analysis of such factors as cost accounting, equipment utilization hours, and electricity price that influence the income on project investment of off shore wind power. It points out that in the process of project implementation all the influencing factors of investment income should be taken into account comprehensively to ensure investment profit. It also puts forward some proposals for the development of domestic offshore wind power.