The acoustic environment suffers from a number of impairments which effect transmitted data reliability and integrity leads toward low-quality routing. Integral part of cooperative routing is reliable data delivery with trade-off energy consumption is high, because of multiple transmissions. In order to overcome this problem and getting advantage of cooperation routing, we proposed a scheme Sink Mobility with Incremental Cooperative Routing (SMIC) which involves Mobile Sinks to reduce energy consumption and achieve reliable data transfer. In this paper, selection parameter for relay and destination node is node's depth, residual energy and link quality (Signal-to-Noise Ratio) to achieve quality routing. Energy efficiency is achieved by optimized mobility pattern of Mobile Sinks (MSs) and using Amplify and Forward (AF) incremental cooperative routing which helps in efficient utilization of resources by using them, when needed. The proposed work is validated via simulations which show the relatively improved performance of our proposed protocol in terms of the selected performance metrics.