Seismic refraction study was used to determine the depth, thickness and elastic properties of parts of Oban massif basement complex in Akamkpa which lies between latitude 50 00’-50 50’N and longitude 8000’-8050’E in Cross River State, Southern Nigeria. This was done using a twelve – channel signal enhancement seismograph, geophones, sledge hammer and metal plate. The Pwave and S-wave velocities were obtained from the arrival travel time read from velocity data. With the aid of standard velocity values for various rocks and the mathematical relationship of the measured and unknown parameters, the lithology, depth, thickness and elastic properties of the basement rocks were deciphered using VP/VS ratios and the associated calculated Poisson’s ratios.