A refraction and wide-angle reflection seismic profile along the axis of the Salton Trough, California and Mexico, was analyzed to constrain crustal and upper mantle seismic velocity structure during active continental rifting. From the northern Salton Sea to the southern Imperial Valley, the crust is 17-18 km thick and approximately one-dimensional. The transition at depth from Colorado River sediment to underlying crystalline rock is gradual and is not a depositional surface. The crystalline rock from ~3 to ~8 km depth is interpreted as sediment metamorphosed by high heat flow. Deeper felsic crystalline rock could be stretched pre-existing crust or higher grade metamorphosed sediment. The lower crust below ~12 km depth is interpreted to be gabbro emplaced by rift-related magmatic intrusion by underplating. Low upper-mantle velocity indicates high temperature and partial melting. Under the Coachella Valley, sediment thins to the north and the underlying crystalline rock is interpreted as granitic basement. Mafic rock does not exist at 12-18 depth as it does to the south, and a weak reflection suggests Moho at ~28 km depth. Structure in adjacent Mexico has slower mid-crustal velocity and rocks with mantle velocity must be much deeper than in the Imperial Valley. Slower velocity and thicker crust in the Coachella and Mexicali valleys define the rift zone between them to be >100 km wide in the direction of plate motion. North American lithosphere in the central Salton Trough has been rifted apart and is being replaced by new crust created by magmatism, sedimentation, and metamorphism.