Two receiver function techniques both broadly used by seismologists to estimate one-dimensional shear wave velocity structures of the crust and upper mantle beneath seismic stations have been evaluated. One employs a deconvolution filtering, which is directly accomplished in the time domain (Vinnik, 1977; Kosarev et al, 1987). The other is completed through a source-equalization, which is preformed by spectra division in the frequency domain (Langston, 1997; Owens et al 1984). In this study, the performance of these techniques is examined from two sets of synthetic seismograms that are computed from two-dimensional models by using Thomson and Haskell¡¦s method (Haskell, 1962). The results suggest that both techniques can mostly recover the assumed models very well when the energy of multiples (or crustal reverberations) in the direction of P-wave propagation is minor. If the model is more complicated of the multiple energy becomes stronger, however the results from Vinnik-Kosarev technique appear to be better than the other in both modeling the converted P-SV phases and inverting the structures. Combining the results of the synthetic tests and theoretic comparisons, it is caused by the processes through different domains. Besides, both techniques consistently indicate that the inversion results are dependent upon the incident angles. For the nearly vertical incidence, neither technique could resolve the models very well.