For seismic exploration of the deep subtle structural reservoirs with complicated geological structure and formation conditions,it is particularly important to simulate and analyze their seismic wavefield characteristics.In this paper we study the grid discretization for complicated structure and propose a high precision spectral element method.In order to get the quadrilateral grids used for calculating spectral element method,we divide the target area into several triangular grids by Delaunay grid discretization algorithm,and then all the triangular grids are reorganized into quadrilateral grids with wavefront method.Compared with conventional grid discretization method,the grid discretization method for complicated structure is flexible and adapts to the change of velocity boundary,with fairly quality.Numerical simulation of Marmousi velocity model and 2D random medium model show that the results of high precision spectral element method based on grid discretization of complicated structure has smaller numerical dispersion and higher SNR and resolution than conventional spectral element method and the method is proved to be fairly effective.