The image of the current non-destructive testing system using a high energy accelerator is limited to conventional two-dimensional metaphysical information. Requirements for the present manufacturing industry are growing rapidly and include quantitative measurements, high-density component model extraction, reverse process development and precision inspection to meet the needs for the verification of manufactured goods. Therefore, industrial three-dimensional high-penetration tomography has emerged as the most promising method. In this study, in order to evaluate the applicability of a MeV-level high-energy accelerator, we developed a three-dimensional tomography system using a 450 kV X-ray generator. Evaluation of the three-dimensional tomography image is based on measurements of the penetration and the image resolution for high-energy X-rays.