In the non-destructive evaluation techniques using ultrasonic signal, backscattering noise from grain interface decreases the SNR of received signal. In this paper, SSP(split-spectrum processing) based on the constant FBR decomposition method has been applied to enhance the SNR. This algorithm helps to find optimal parameters of filter bank through a simple theory and has an advantage that reduce the signal processing time compared with the conventional constant bandwidth decomposition method. In this experiment, the 304 stainless steel sample is heat-treated and received ultrasonic signal is processed by SSP using the constand bandwidth decomposition method and the constand FBR decomposition method enhanced the SNR by 1.4 dB and reduced the required number of filters by 4 compared with the constant bandwidth decomposition method.