From the Developer Website
S.C.S. - Dangerous Waters will be the first title of its kind, allowing you total control over multiple air, surface, and submarine platforms in a modern-day naval environment! The game allows you to focus your attention and to take direct control of individual crew stations and also plan and execute combined arms naval strategies from a top-down 'Commander's Eye' perspective.
S.C.S. - Dangerous Waters allows you control of over 10 of the world's most potent naval units out of a total of more than 270 civilian and military surface, submarine, and air units included in the game.