Abstract: In the process of numerical simulation, boundary reflection is an important factor which affect the numerical simulation results. The actual underground medium holds anisotropic characteristics. The traditional perfectly matched layer boundary (PML) shows good effect on small incident angle seismic waves, yet it can not effectively absorb low-frequency waves and large angle incident waves. To solve the problem of boundary reflection, in this paper, we propose a combined boundary condition using convolution perfectly matched layer (CPML) and eigenvalue analysis method to be applied in the numerical simulation of finite difference method in frequency space domain. The numerical simulation experiment and boundary reflection absorption effect analysis of the combined boundary condition verify that the proposed method is a reliable artificial absorption boundary condition, which can effectively suppress the boundary reflection generated in the process of wave field simulation.