The discrimination of flaw shape and sizing is very important subject in the material evaluation for semiconductor and new materials. The aim of this paper is to investigate the spectrum analysis of artificial defect signal captured from steel ball embedded in the resin. The results show that it can be evaluated quantitatively the size of artificial defect, from the amplitude variation of same frequency if the probe with same diameter and focal length is used. Comparing with the amplitude variation of the high frequency component and low frequency component obtained from the distance of defect center position, it can be estimated steel ball and flat bottm defect.