Eddy Current Examination is expected as the effective technique for nondestructive inspection of steam generator and various kinds of heat exchanging tubes made of STS - 304. In Case of E. C. T, a study on the various factors which have an effect on coil impedance is very important to the sensitivity of defect detection and the ratio of signal to noise. Therefore, this study analyzed coil impedance by means of the variational principle, the minimized theory of energy functional and the application of Finite Element Method. Really by using E. C. T, the relationship between the size of defects and the intensity of Eddy Current Signals can be obtained. Signal intensity becomes maximum at certain frequency. This frequency is affected by the characteristics and the position of signal sources.