Seismic cross-hole tomography has been commonly used in oil and gas exploration and the mining industry for the detection of precious resources. For near-surface geotechnical site investigation, this geophysical method is relatively new and can be used to supplement traditional methods such as the standard penetration test, coring and sampling, thus improving the effectiveness of site characterization. This paper presents a case study which was carried out on a reclaimed land in the Eastern region of Singapore. A seismic cross-hole test was performed by generating both compressional waves and shear waves into the ground. The signals were interpreted by using first-arrival travel time wave tomography and the arrival times were subsequently inverted using Simultaneous Iterative Reconstruction Technique (SIRT). A comparison with the borehole logging data indicated that P-wave velocity model cannot provide sufficient information about the soil layers, especially when the ground water table is near the surface. The S-wave velocity model seemed to agree quite well with the variation in the SPT-N value and could identify to a certain extent the interface between the different soil layers. Finally, P-wave and S-wave velocities are used to compute the Poisson's ratio distribution which gave a good indication of the degree of saturation of the soil.