The comparison and analysis of flaw detectability, flaw sizing methods and allowable criteria in accordance with the applicable codes, ASME and RCC-M Code, in ultrasonic examination of pressure vessel in nuclear power plants were studied. Accordding to the codes, calibration blocks were made. The artificial flaws such as disc and band types in test specimens were machined. They were detected and evaluated with etch code requirements and measured values were compared with the actual flaws.