Acquiring nondestructive internal structures acoustic image as well as the morphology images using scanning probe acoustic microscope (SPAM) is a challenge and no known metrology tools to identify the ultrasonic internal resolution and detectable depth of SPAM in a nondestructive way. Monitoring these defects necessitates the identification of their technical parameters of SPAM. In this paper, the specific materials (test phantoms) were designed and processed so that the ultrasound internal resolution of SPAM in nondestructive imaging of the embedded or buried substructures as well as the morphology images were measured. Experimental results demonstrated the successful identification of embedded or buried defects under the test phantom with the resolution of 50nm for SPAM as well as the detectable depth of more than 100µm.