In this paper, we study the structure of neural network for predicting defect size of steam generator tube. After extracting the features from the eddy current testing (ECT) signals, multi-layer neural networks are used to predict the defect size. In order to maximize the prediction performance for the defect size, we should carefully choose the structure of neural networks, especially the number of neurons in the hidden layer. In this paper, it is shown that, for the prediction of defect size, the number of neurons in the hidden layer can be efficiently determined by using cross-validation.