The invention provides an eddy current testing method for an internal finned pipe or tube which can securely detect a micro defect generated in a trough portion in an inner surface of the pipe or tube, even in the case that an inner surface shape of the internal finned pipe or tube is ununiform in a circumferential direction of the pipe or tube. The eddy current testing method in accordance with the invention detects a defect existing in a trough portion of the pipe or tube (P) by arranging a differential coil (2) constructed by a pair of coils (21, 22) having such a dimension as to be arranged within the trough portion of the pipe or tube (P) and coming away from each other in an axial direction (X) of the coil, within the trough portion of the pipe or tube (P) along a direction in which the trough portion of the pipe or tube (P) extends, and relatively moving the differential coil (2) in the direction in which the trough portion of the pipe or tube (P) extends.