The optimumultrasonic test conditions for the thin carbon fiber reinforced plastic (CFRP) sheet were determined for the immersed reflector plate method. The effects of the water distance, the surface conditions of the specimen and transducer characteristics were studied. For a reliable test the water distance between the transducer and the front surface of the specimen should be determined when the beam profile of the transducer appears in the bell-shape. The detectability of the defect was improved as the effective beam width of the ultrasonic transducer became narrow. The transducer should be properly chosen considering to the surface condition of the test material as well as the size and type of the defect to be detected. It was possible to detect the flat bottom hole whose diameter is as small as about 500 micrometer.