1D shear wave velocity models for the crust structure beneath the Xisha Islands of the South China Sea are constructed using the data from a temporary seismic station at Chenhang island (CHH) and a permanent seismic station at Yongxing island (YXN). Receiver functions for each station were obtained from teleseismic records with clear P waveforms and a combination of inversion and forward modeling was used to infer the crustal structure below each station. According to the modeling results, the authors suggest that the low-velocity layer in lower crust and the anomalous Poisson’s ratio result from the presence of anisotropy of rocks and minerals which arises from the ductile rheological zone and hot mantle activity in the depth.