Underwater systems have witnessed an increasing demand for enhanced sensing technologies in a wide range of applications, ranging from pipes inspection and ground exploration to hull inspections and rescue operations. Meanwhile, recent technological advances in automation, robotics, and AI have set the stage for a new generation of autonomous underwater systems with increased levels of autonomy. However, compared to research on, for instance, terrestrial or aerial sensing and autonomous systems, remote underwater environments present additional unique challenges due to factors such as low-lighting conditions, constrained power resources, and limited connectivity. This chapter on intelligent underwater perception discusses an area with growing interest from both academia and industry. Building upon previous surveys, we consider state of the art from an academic and industry perspective, with the goal of bringing the views of AI, data, and sensing technologies into one overview. We find that the latest technological advancements in hardware substrates, alongside emergent AI pipelines and cross-fertilization from the neighboring automotive sector, are pointing toward a disruptive change in the underwater ecosystem and have the potential to deliver unprecedented levels of intelligence for next-generation underwater perception systems.