Abstract: The reflection functions of the electric-magnetic wave and elastic wave are quite similar each other, not only in mathematical form but also in physical meaning.In this paper,solving reflections coefficient(q_n) by using simulating seismic method,the FEM sounding curves can be translated into timesection and V_P-t_o curves.And the theoretical models and fields section which consist of homogeneous medium, two layers,three layers and four layers have been computed with forward & inversion programmes.The results demonstrate that simulating seismic method of the FEM sounding interpretation,as a new interpretation way,will has a wide appliance foreground.