An analytic solution to the heat equation is used to model the response of subsurface defects in pulsed thermography. The model is compared to measurement data and shows good agreement, both in spatial and temporaldomain. The capability of the model is then demonstrated by calculating the response of arbitrary defects at different depth. This model, even though simplified, can prove useful due to good accuracy and low computational time forcomparing analysis methods and for evaluating a thermography method on a new material or new type of defect.