The detection mechanism of the flaw for the nondestructive testing using eddy current is related to the interaction of the induced eddy currents in the test specimen with flaws and the coupling of these interaction effects with the moving test probe. In this study, the two-dimensional electromagnetic finite element analysis(FEM) fur the eddy current signals of the aluminum plate with different depth of surface cracks is described and the comparison is also made between experimental and predicted signals analyzed by FEM. In addition, the characteristics of attenuation of the eddy current density due to the variation of the depth of a conductor are evaluated. The effective parameters for the application of eddy current technique to evaluate surface cracks are discussed by analyzing the characteristics of the eddy current signals due to the variation of crack depths.