Floating PV system is installed on the water such as artificial lake, reservoir, river for the purposes of zero energy town and/or large scale of PV station. There are electrical gains from cooling effect by water and reflection of water surface. Particularly, floating PV power station with high efficiency solar cell modules receives a lot of attention recently. Floating PV system is installed on the water, which means grounding method to the frame of solar cell and electrical box such as connector band and distribution panelboard should be applied in different way from grounding method of PV system on land. The grounding resistance should be 10[Ω] in case the voltage is over 400[V] in accordance with Korean Standard. The applicable parameters are the resistivity of water in various circumstances, depth of water, and length of electrode in order to meet 10[Ω] of grounding resistance. We calculated appropriate length of the electrode on the basis of theoretical equation of grounding resistance and analyzed the relation between each parameters through MATLAB simulation. This paper explains grounding system of floating PV power station and presents considerations on grounding design according to the resistivity of water.