To perform a non-destructive evaluation of wood, the Christoffel equation is frequently used to describe the relationship between the ultrasonic wave velocity and the mechanical parameters. In the context of acoustical tomography imaging of standing trees, the key contribution of this numerical study is to determine the influence of mechanical parameters of the wood radial-tangential plane on the wave velocity computation using the Christoffel equation. Mechanical parameters from six species were selected. A sensitivity analysis was carried out by increasing and decreasing every parameter by a given percentage, and then by computing the variation of velocity for a set of wave direction of propagations. The evolution of the wave velocity, according to the direction of propagation, depended on the considered species; there was a difference between the softwoods and the hardwoods. The sensitivity analysis showed a bigger influence of the Young’s moduli, followed by the Poisson’s ratio, and finally by the shear modulus. However, these last two parameters cannot be neglected when using the Christoffel equation to solve the inverse problem of standing tree tomography. A proposed solution involves determining the propagation paths using the Young’s moduli as variables and then inversing the set of equations in accordance with the overall parameters.