The three-dimensional imaging of threading dislocations in GaN films was demonstrated using two-photon excitation photoluminescence. The threading dislocations were shown as dark lines. The spatial resolutions near the surface were about 0.32 and 3.2 µm for the in-plane and depth directions, respectively. The threading dislocations with a density less than 108 cm−2 were resolved, although the aberration induced by the refractive index mismatch was observed. The decrease in threading dislocation density was clearly observed by increasing the GaN film thickness. This can be considered a novel method for characterizing threading dislocations in GaN films without any destructive preparations.