It was recently demonstrated that a co-planar capacitive sensor could be applied to the evaluation of materials without the disadvantages associated with the other techniques. This technique effectively detects changes in the dielectric properties of the materials due to, for instance, imperfections or variations in the internal structure, by moving a set of simple electrodes on the surface of the specimen. An AC voltage is applied to one or more electrodes and signals are detected by others. This is a promising inspection method for imaging the interior structure of the numerous materials, without the necessity to be in contact with the surface of the sample. In this paper, Finite Element (FE) modelling was employed to simulate the electric field distribution from a co-planar capacitive sensor and the way it interacts with a non-conducting sample. Physical experiments with a prototype capacitive sensor were also performed on a Plexiglas sample with sub-surface defects, to assess the imaging performance of the sensor. A good qualitative agreement was observed between the numerical simulation and experimental result.