Ensuring the structural integrity of highway tunnel linings is essential for their long-term safety and functionality. This research focuses on improving assessment methods by combining Rebound Hammer tests with Modal Analysis through the use of Finite Element (FE) modelling on concrete tunnel lining. The Rebound Hammer test was performed on five tunnel panel sections to estimate their compressive strength, while Modal Analysis was used to explore the dynamic properties of the tunnel lining, where both results will be verified through the use of FE model simulation. Modal Analysis identified a dominant mode frequency of 29.2 Hz, indicating a reliable dynamic response in the structure. The findings were further validated through FE Model Analysis, where the simulated modal frequency of 32.98 Hz from the compressive strength of 70 MPa obtained from rebound hammer results closely matched the actual measurements. This study demonstrates that integrating these methods provides a more thorough structural health assessment, enabling precise identification of potential defects and informing maintenance strategies. Additionally, the successful use of these techniques highlights the potential of employing accelerometers for similar infrastructure assessments, offering a solid foundation for future studies in structural monitoring.