A method and apparatus for testing a material such as the water-wall tubes in boilers includes the use of a portable thermal line heater having radiation shields to control the amount of thermal radiation that reaches a thermal imager. A procedure corrects for variations in the initial temperature of the material being inspected. A method of calibrating the testing device to determine an equation relating thickness of the material to temperatures created by the thermal line heater uses empirical data derived from tests performed on test specimens for each material type, geometry, density, specific heat, speed at which the line heater is moved across the material and heat intensity.