Pore system in the carbonate reservoirs is very complex than in clastic rocks. There are three types of classification of pore types in carbonate rocks: interparticle, stiff, and crack. The complexity of the pore types can cause changes in P-wave velocity by 40 %, as well as create a carbonate reservoir characterization becomes difficult when the S wave estimation is done only with the type of dominant pore (interparticle). Therefore, modeling the elastic moduli of rocks become essential to solve the problem of complexity of pore types in carbonate rocks. Differential Effective Medium (DEM) is a method of modeling the elastic moduli of rocks that takes into account the heterogeneity of types of pores in carbonate rocks by adding pore-type inclusions little by little into the parent material (host material) until the proportion of the material is reached. In addition, to the elastic moduli which have taken into account the heterogeneity of pore type. The inversion result shows that carbonate reservoir at "X" field is dominated by crack pore type and the relation between S wave and P wave is expressed by VS=-0.05VP2+VP-1.1 and not in linear correlation.