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This research discusses an application of Couple-Charge Device (CCD) linear sensor and laser diode in an optical tomography (OPT) system. Tomography is a system that could capture a cross-sectional image based on sensor data scattered across the periphery of the examining device in the non-invasive and non-intrusive framework. This project focuses on quantifying the level of object transparency based on CCD and mathematical modelling assessment. The objective of this project is to investigate the light refraction, reflection and absorption effect on object transparency. The study will include a discussion on the light parameters and its mathematical expression. The voltage output measured by CCD defines the degree of intensity of light obtained after penetrating through different object transparency. In conclusion, this research has successfully proved the potential of CCD in OPT configuration to detect different size diameters of a targeted transparent object, which is an air bubble in non-flowing crystal-clear liquid.