This study estimates the Poisson’s ratio of the subsurface layers in Ozizza, southeastern Nigeria, using seismic refraction methods on compressional (P) and shear (S) waves. The results indicate the presence of three P-wave layers with average velocities of 420 m/s, 1745 m/s, and 2620 m/s, while the S-waves revealed two layers with velocities of 310 m/s and 1100 m/s, yielding Poisson’s ratios of 0.22 and 0.28 for the first two layers. The findings contribute valuable data for understanding the quality of subsurface materials relevant to construction and engineering.