A method based on attenuation tomography is proposed for the high-precision and anisotropic reconstruction of underground shallow seismic energy field in response to the demand for high accuracy and anisotropy in the process. Firstly, the propagation path of underground seismic waves is calculated through ray tracing based on the velocity field model; Secondly, the logarithmic spectral ratio method is used to invert the quality factor of underground media; Then, the absorption and attenuation coefficients of seismic waves at different propagation distances are calculated; Finally, the absorption attenuation and geometric diffusion attenuation of seismic waves are used to obtain the energy field of shallow underground vibrations. The simulation results show that the root mean square error between the reconstructed vibration energy field and the forward result is 7.653, and the maximum relative error between the reconstructed energy value of a single grid and the forward result is 15.3%, with an average relative error of 3.4%. The proposed method can achieve the reconstruction of the shallow underground vibration energy field, and has certain application reference value for the reconstruction of the shallow underground vibration energy field.