Remote field eddy current (RFEC) testing is an eddy current non-destructive test method that has become widely used for the examination of carbon steel tubes, such as those found in heat exchangers and boilers. RFEC testing relies on the use of very low intensity electromagnetic fields on the exciting probe. The defect detection is carried out considering the phase difference between the exciting and pickup signals. However, various testing effects were produced because the affection of different electromagnetic characteristics of tubes and types of defects The purpose of this study is to analyze the influential factors of RFEC testing accuracy by means of the finite element method (FEM). In order to investigate the numerical simulation, the researcher used the finite element software package FEMLAB to create an electromagnetic model of RFEC testing. Then he applied the mathematics software package MATLAB to plot the voltage plane diagram and defect-phase difference diagram. After the comparison of the simulation with experiments, the researcher confirmed the reliability of electromagnetic simulation. As a result, this study provides the variations in RFEC testing result diagrams for the influential factors. Over all, this study has successfully established an FEM RFEC electromagnetic model. After the FEM simulation, this method can provide many comparable data for experimenter. This study may remedy the different types of defects and reduce assessing error. Therefore, the accuracy and reliability of testing of RFEC can be accessed.