Underwater weighing is based upon the assertion that the density of fat mass and fat-free mass are constant, lean tissue such as bone and muscle are more dense than water, and fat tissue is less dense than water. Therefore, a person with more body fat will weigh less underwater and be more buoyant. Someone with more muscle will weigh more underwater.
To perform underwater weighing, a person is first weighted on land. Next the individual will get into a large tank of water. While sitting on a special scale, he is lowered underwater and asked to expel all the air from his lings and remain motionless while the underwater weight is measured. This procedure is repeated three times and averaged.
A special calculation is then used to determine lean weight and fat weight and determine a person's percentage of body fat.
See a Video of underwater weighing procedure from the University of Vermont.

