The application of the discrete linear inhomogeneous layer element, so-called LILE, is shown to estimate the elastic wave reflectance of a gradient inhomogeneous layer. The LILE stacking model is effectively used in analyzing backscatter inspection of the inhomogeneous solid The discussion focuses on the availability of the new element for computer calculation of the backscatter intensity from a thermally deteriorated layer. The numerical results show the possibilities of inhomogeneous structural inspection and developing images of the affected inhomogeneous region by suitable impedance matching with the surrounding medium.