The main defects of honeycomb structure in use are debond and water. Thermal wave nondestructive testing technology uses the pulse to heat the sample and thermal camera to detect the surface temperature so as to detect the defects of object information. The experimental results show that the temperature of the water position is lower than the temperature of the reference area. Based on this phenomenon, the Ansys finite element software is used to simulate the pulsed thermography, and the simulation results are compared with the actual test results, which verify that the finite element method is feasible to infrared non-destructive testing. The simulation and identification of the debond, water and oil defects are made to provide theoretical foundation for the actual experiment.