Magnetotelluric (MT) data were obtained at 1007 sites along 21 profiles in the basin of Simao areas. Using data of effective apparents, the author got the inversion result of each line. The new analysis and realization of Simao Basin were based on magnetotelluric sounding. Jurassic (Pz) and metamorphic rocks (Upper Pt) characterized by lower apparents serve as indicator layers for the division of the structure layer. Except for the central uplifted area, the dual structure has the surface character of gradual descending from margin to center along the EW direction. In addition, the basement tectonics of Pz has some inheritance relation with the crystalline basement. Nevertheless, the limits and positions of local undulations show remarkable differences due to multi-stage tectonic movement.