Receiver function of body wave under the 23 stations in Yunnan was extracted from 3-component broadband digital recording of teleseismic event. Thus, the S-wave velocity structure and distribution characteristics of Poisson’s ratio in crust of Yunnan are obtained by inversion. The results show that the crustal thickness is gradually thinned from north to south. The crustal thickness in Zhongdian of northwest reaches as many as 62.0 km and the one in Jinghong of further south end is only 30.2 km. What should be especially noted is that there exists a Moho upheaval running in NS in the Chuxiong region and a Moho concave is generally parallel to it in Dongchuan. In addition, there exists an obvious transversal inhomogeneity for the S-wave velocity structure in upper mantle and crust in the Yunnan region. The low velocity layer exists not only in 10.0-15.0 km in upper crust in some regions, but also in 30.0-40.0 km in lower crust. Generally, the Poisson’s ratio is on the high side, however it has a better co Receiver function of body wave under the 23 stations in Yunnan was extracted from 3-component broadband digital recording of teleseismic event. Thus, the S-wave velocity structure and distribution characteristics of Poisson’s ratio in crust of Yunnan are obtained by inversion. The results show that the crustal thickness is gradually thinned from north to south. The crustal thickness in Zhongdian of northwest reaches as many as 62.0 km and the one in Jinghong of further south end is only 30.2 km. What should be particularly noted is that there exists a Moho upheaval running in NS in the Chuxiong region and a Moho concave is generally parallel to it in Dongchuan. In addition, there exists an obvious transversal inhomogeneity for the S-wave velocity structure in upper mantle and crust in the Yunnan region. The low velocity layer exists not only in 10.0-15.0 km in upper crust in some regions, but also in 30.0-40.0 km in lower crust. Generally, the Poisson’s ratio is on the high side, however it has a better co