This study aims to evaluate depth of corrosion damage on the steel plate by So mode Lamb waves. Low frequency So mode Lamb waves can be efficiently generated by the rectangular PZT transducer on the distal plane of steel plate. Attenuation of So mode Lamb wave propagating on the plate with grace was 3.7dB/m and was lower than that of Ao mode (10.2dB/m). Reflection of So mode Lamb wave from 10% reduction dish-shaped artificial defect to plate thickness was observed. Amplitude of reflected So mode Lamb wave increased with the depth of the defect. We also observed the reflection of So mode Lamb waves from the defect on the welded steel plate.