Most structures require high reliability to ensure safety and soundness. The materials used for these structures are not only defective in the manufacturing process and construction process, but also cause generation and progress of defects due to operation of various complex use environments. In order to improve the reliability of the structure, it is very important to detect and estimate the defect size. The method of evaluating these defects without damaging the structure is a non-destructive method. In this paper, an aluminum probe of AC potential drop(ACPD) method is applied to the evaluation of two-dimensional artificial defects in ferromagnetic materials. Since the potential drop of the defect end is larger than that of the sound area, the defect can be detected and its position can be clearly confirmed, and the potential drops are changed according to the depth of the defect. The potential drop ratio () of the defective area has a large value for the defect. The relationship between the potential drop ratio () of 10 kHz and the defect depth can reduce the error in predicting the depth.