By using numerical analysis methods, through transmission type pulsed eddy current (PEC) testing is modeled and PEC signal responses due to varying material conductivity, permeability, thickness, lift-off and pulse width are investigated. Results show that the peak amplitude of PEC signal gets reduced and the time to reach the peak amplitude is increased as the material conductivity, permeability, and specimen thickness increase. Also, they indicate that the pulse width needs to be shorter when evaluating the material conductivity and the plate thickness using the peak amplitude, and when the pulse width is long, the peak time is found to be more useful. Other results related to lift-off variation are reported as well.