This paper is concerned with the characterization methodologies of defects in conducting materials by an Electromagnetic Acoustic Transducer (EMAT) testing system. It has been developed to create a virtual environment for Non-Destructive Testing (NDT) before implementing it in real, to study the change effect on the defect geometry at the signal received. EMAT is a new technology, which provides a noncontact process of testing materials compared to ultrasonic testing technique. This work is based on the simulation of two-dimensional numerical model, using Finite Element Method, (FEM) like a simulator model forward analysis, which includes the calculation of induced eddy current, the Lorentz force, and mechanical displacement inside conducting material. Results obtained shows that the model is capable of detecting the depth, the width and the location of the surface defect in an Aluminum material, using the mechanical displacement amplitude.