Government regulations focused on reducing carbon footprint are driving the widespread adoption of cleaner and more energy-efficient electric vehicles (EV/HEV). As electric vehicles continue to be adopted widely, the power electronics market has experienced tremendous growth. To achieve better thermal, electrical, and lifetime reliability, novel processes and advanced materials are frequently assessed, incorporating high temperature/pressure conditions. Given the high safety requirements for vehicles, a reliable power electronics construction is critical. The generic trend in power electronics prompts the evaluation of a robust non-destructive failure analysis technique at the component-level. Scanning acoustic tomography (SAT) stands out as one of the most effective nondestructive tools for conducting failure analysis of the semiconductors. This technique proves valuable for visualizing defect characteristics, including their morphology, location, and size distribution prior to any destructive physical testing. Furthermore, SAT also exhibits a remarkable capability to detect delamination at sub-micron levels. In this paper, one of the most prominent methods of SAT, the “Tomographic Acoustic Micro Imaging” (TAMI) is capable to inspect the sample subsurface layer by layer simultaneously with an excellent penetration of the ultrasonic waves while scanning the material surface. The objective of current work is to detect the defect and localize the defect, nondestructively. The choice of methodologies, such as the structure of device under test, transducer selection and gate setting will be elaborated further in further sections.