Modeling and analysis using a ray tracing method for internal defects were described. Reflection and refraction of rays on the interface of defects were modeled using the Harvey model and the Lambertian model. The diffraction on the interface of defects affected the incoming signals and it could evaluate any defects in the matter and its signal would be analyzed with the ray tracing simulation. The simulation results were compared with actual detecting signals and the ray tracing model was shown in good agreement with experimental data. This method has a possibility to be used as wave propagation modeling in non-destructive testing.