Recently, Water and gas pipes are developed frequently because of the increased urban population. When the underground piping is constructed, drawings and signs are needed to drill the ground. However, underground pipings and other buried objects are often buried in different locationscompared with drawings. Underground pipings, the rock and the gravel interfere with construction. It is necessary to avoid this situation. To determine the construction of underground pipes, the non-destructive imaging method previously detects the pipe inside the ground. This paper describes a system of ultrashallow underground imaging method using seismic reflection and seismic giant magnetostrictive transducer. We apply a surface wave analysis using a giant magnetostrictive transducer. We improve the accuracy of P wave velocity. For the high-efficiency setup and the underground imaging succeed. This system combines ultrashallow seismic reflection and the ultra-magnetostrictive transducer. It provides the practical system.