Abstract
A new matrix-equation-based theoretical computation method for detection of subsurface defects by thermal-wave tomographic imaging is presented. The method uses the measured scattered temperature field to solve the Helmholtz thermal pseudowave equation, by solving the equivalent integral equation. Numerical results are presented and compared with the ray optic calculation. The numerical calculations of the inverse problem were carried out using the Born approximation, however the theoretical technique is capable of handling the general tomographic inverse case without recourse to the Born approximation.