As concrete structure is getting old and decrepit, its inspection and diagnosis is getting important. Therefore, it is necessary to estimate the soundness of structure using non-destructive tests for effective repairs and maintenances. But, applications of non-destructive tests in tunnel have been used restrictively, due to accessibility only from one side in tunnel lining and presence of tunnel installations. Recently, the various non-destructive techniques have been studied. Especially, ground penetrating radar(GPR) and impact echo (IE) methods have been researched for tunnel inspection. In this study, the applicability of impact echo test in tunnel lining inspection has been investigated. This paper described the tunnel inspection for lining thickness and internal flaw using impact echo tests. Model tests were carried out using impact echo test systems on two concrete models, Model I is measuring for lining thickness, Model II is detecting for internal flaw. Also, the test were applied for lining inspections in a tunnel constructed by NATM. From the results of impact echo tests, we have concluded that impact echo test is a very useful and effective technique for inspecting the concrete tunnel linings.