Processing of Scanning electron microscope imaging has been analyzed in both secondary electron (SE) imaging and backscattered electron (BSE) image. Because of unique characteristics of both secondary electron and backscattered electron image, mechanism of imaging process and image quality are quite different each other. For the sake of characterize imaging process, Monte Carlo simulation code have been developed. It simulates electron penetration and depth profile in certain material. In addition, secondary electron and backscattered electron generation process as well as their spatial distribution and energy characteristics can be simulated. Geometries that has fundamental feature have been imaged using the developed Monte Carlo code. Two, SE and BSE images generation process will be discussed. BSE imaging process can be readily used to discriminate in both material and geometry by simply changing position and direction of BSE detector. The developed MC code could be useful to design BSE detector and their position. Furthermore, surface reconstruction technique is possibly developed at the further research efforts. Basics of Monte Carlo simulation method will be discussed as well as characteristics of SE and BSE images.