Based on the Biot wave theory and elastic wave theory and by using combined the complex function method, the scattering of underground water-filled pipe in half saturated space impacted by Rayleigh waves was studied and the variation of the dynamic stress concentration factors at boundaries of the water-filled pipe was discussed with different conditions.The results showed that, the influence of the pipe buried depth on the dynamic response is apparent,and with the increase of buried depth of pipeline, the dynamic stress concentration factor of the pipe decreases.The effect depth is about 1.5 times the Rayleigh wave wavelength.As the incident Rayleigh wave frequency added, the maximum of dynamic stress concentration factor decreases gradually.At the same time, the dynamic stress concentration factor distribution of water-filled pipe and empty pipe have some differences,and with the increase of incident Rayleigh wave frequency this difference becomes apparent. The stiffness and thickness of the water-filled pipe on the incident Rayleigh wave scattering has certain effect, and the increase of the pipe thickness and decrease of the pipe stiffness is beneficial to reducing the dynamic stress concentration factor.