Underground target detection has significant application value in fields such as geological exploration and municipal detection. This paper proposes an underground target detection method based on electromagnetic inverse scattering imaging. Numerical simulations of target bodies under different working conditions are conducted, and the influences of factors such as material type, burial depth and excitation frequency on the imaging effect are analyzed. Based on the forward simulation, a linear inverse problem model based on the born approximation was constructed, and the Singular Value truncation (TSVD) method was adopted for reconstruction, achieving two-dimensional imaging of the target area. The results show that this algorithm can quickly and accurately reconstruct underground targets. This method not only improves the detection efficiency of underground targets, but also provides a strong theoretical basis for the frequency selection and imaging strategy optimization of underground detection equipment.