Abstract <p>The article considers numerical modeling of the method of defect localization in the three-dimensional (3D) structures based on acoustic-electrical conversions. It is shown that this method allows calculating the location of defects based on the parameters of the electromagnetic response to a deterministic pulsed acoustic excitation at selected points on the surface of the tested solid sample. To test the developed modeling method, two finite element models were built: single-layer and two-layer three-dimensional structures. The results of calculations using these models confirm the efficiency of the acoustic-electrical conversion method in localizing defects in three-dimensional heterogeneous solid structures.</p>