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, we 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.