The paper presents physical modeling, design, simulations, and experimentation on a novel Soft Underwater Artificial Skin (SUAS) used as tactile sensor. The SUAS functions as an electrostatic capacitive sensor, and it is composed of a hyperelastic membrane used as external cover and oil inside it used to compensate the marine pressure. Simulation has been performed studying and modeling the behavior of the external interface of the SUAS in contact with external concentrated loads in marine environment. Experiments on the external and internal components of the SUAS have been done using two different conductive layers in oil. A first prototype has been realized using a 3D printer. The results of the paper underline how the soft materials permit better adhesion of the conductive layer to the transducers of the SUAS obtaining higher capacitance. The results here presented confirmed the first hypotheses presented in a last work and opened new ways in the large-scale underwater tactile sensor design and development. The investigations are performed in collaboration with a national Italian project named MARIS, regarding the possible extension to the underwater field of the technologies developed within the European project ROBOSKIN.