Target aircraft is an important branch of uav family, which is mainly used to simulate combat aircraft, missile and other threat targets, providing realistic aerial targets for air defense weapon system test and training. With the progress of technology, modern anti-ship missiles mostly adopt the penetration mode of "ultra-low-altitude sea-skimming" flight, and the corresponding unmanned target aircraft used to simulate anti-ship missile targets also needs to have the capability of ultra-low-altitude sea-skimming flight. In the 1960 s, the western developed countries represented by the United States launched the first generation of a low-level sea-skimming fixed high flying drone, then quickly formed a series, and along with the continuously upgrading the application of new technology, some classical model is still in wide use, such as the partridge, bee, mirage, etc. Series of drone fire, its prey head and shoulders the relative height are achieved under 5 m. Domestic in this field is a late start. The flight control system is the "brain" of the uav. The ultra-low altitude sea-skimming flight of the uav is mainly realized under the control of the altitude controller of the flight control system. Therefore, the development of the flight control system of the small target, the author of this paper, based on the basic principle of radio altimeter/accelerometer combined control, signal processing method using Kalman filtering and the embedded system based on ARM7 microprocessor, we design a simple and practical level controller, can carry on the accurate control to the drone flying height, so as to realize a low-level sea-skimming goofy lines of purpose.