PP-wave and PS-wave matching is regarded as the bridge between multi-wave &multi-component seismic data processing and interpretation. The entire matching of PP-wave and PS-wave involves in the matching of time, amplitude, frequency, phase, etc. Different parameters have different impact on the matching result. For better quantitative analysis of the matching factors, the authors designed a simple seismic numerical model and analyzed the impact of the parameters on the result of PP-wave and PS-wave matching respectively from four aspects of vP/vS, difference of the amplitude, frequency and phase between PP-wave and PS-wave. The results show that vP/vS has the greatest impact on PP-wave and PS-wave matching, followed by phase difference and frequency difference, whereas PP-wave and PS-wave amplitude difference has no impact on matching.