Abstract: Pulsed eddy current (PEC) testing is a new type of nondestructive measurement technology developed in recent years, mainly used in the detection of metal pipes and metal plates containing some inner corrosion. An inner corrosion of low-carbon seamless steel pipe was as a detection target, ANSYS finite element simulation model for pulsed eddy current detection was built up, the theoretical basis of the magnetic field simulation was analyzed, and the specific steps of the simulation was set up. These have provided some reference for the application of ANSYS finite element simulation software in the pulsed eddy current detection, and some bases for the research of pulsed eddy current testing equipment.