Eddy current testing is a widely-used examination of the nondestructive testing method. According to the theory of electromagnetic induction, the coil impendence varies with the interaction between the coil magnetic field and the eddy current magnetic field. By observing the variations of the phase angle and the impendence plane diagram, the influence of different defects and factors are evidently presented. The purpose of this study is to analyze the three-dimensional defects of eddy current testing by means of the finite element method. To begin with, a complete 3-D electromagnetic model in eddy current testing by finite element software package COMSOL Multiphysic was created. Then the impendence plane diagram and evaluation curves are drawn by the mathematics software package MATLAB to show the variations of the impendence and the phase angle. Moreover, the results show the effect of reducing testing errors. The simulation of 3-D defect model can provide more comparable data for experimentalists. So that the problem of inappropriate judgement can be prevented, and then the accuracy in eddy current testing can be enhanced.