Abstract: Based on high SNR teleseismic waveform data of 60 M > 6 earthquake events with epicentral distance between 30°~90° recorded by 34 seismic stations in digital seismic network of earthquake administration of Liaoning province, this paper calculates the teleseismic P-wave receiver function of each seismic stations using the frequency deconvolution method, and obtains the crustal thickness and Poisson ratio under each station by stacking the receiver function using H-Kappa stacking method.The result shows that the Poisson ration of Liaoning area is between 0.24~0.29, and the crustal thickness is between 30 km~36 km.