Eddy current testing (ECT) is one of the most representative nondestructive testing methods for metallic materials, parts, structures and so on. Operating principle of ECT is based on the two major properties of magnetic field. One is that alternating magnetic field induces eddy current in all of the conducting materials. Thereby, an input impedance of the magnetic field source, i.e., electric source, depends on the eddy current path. Second is that the magnetic field distribution depends only on the exciting but also the reactive magnetic fields caused by the eddy currents in targets. Former and latter are the impedance sensing and magnetic flux sensing types, respectively.<br>This paper concerns with an optimization of a new magnetic flux sensing type sensor named “∞ coil” whose exciting and sensing coils are composed of the ∞ shape and finite length solenoid coil wound ferrite bar, respectively. Optimization of this ∞ coil fully depends on the 3D finite elements methods. According to the 3D finite element simulation results, we have successfully carried out the optimum size of two exciting coils and a sensing coil.