Visualization and imaging techniques have become increasingly essential in a wide range of industrial fields. A few imaging methods such as X-ray imaging, computed tomography and magnetic resonance imaging have been developed for medical applications to materials that are basically transparent or X-ray penetrable; however, reliable techniques for optically opaque materials such as semiconductors or metallic circuits have not been suggested yet. The photothermal method has been developed mainly for the measurement of thermal properties using characteristics that exhibit photothermal effects depending on the thermal properties of the materials. This study attempts to numerically investigate the feasibility of using photothermal effects to visualize or measure the material distribution of opaque substances. For this purpose, we conducted numerical analyses of various intaglio patterns with approximate sizes of 1.2-6 mm in stainless steel 0.5 mm below copper. In addition, images of the intaglio patterns in stainless steel were reconstructed by two-dimensional numerical scanning. A quantitative comparison of the reconstructed results and the original geometries showed an average difference of 0.172 mm and demonstrated the possibility of application to experimental imaging.