Abstract: Pulsed eddy current technique had quite a few advantages such as wide spectrum, strong penetration, high accuracy. The experiment was carried out to study the metal thickness measurement of PEC, and a finite element model for the system of the metal thickness measurement of PEC was established. Based on the finite element model established, this thesis analyzed the attenuation law of the voltage in receiving coil. By changing the thickness of tested bodies, the relationship between the voltage of receiving coil and the thickness of the tested bodies was analyzed, and also the factors that affected the measuring results such as lift-off distance, parameters of testing coil and frequency of pulsed eddy current were analyzed in detail. It provided a theoretical basis and mathematical models for the future development of the PEC gage.