The scanning acoustic microscopy system has a poor lateral resolution in the scan of microdefects within micro-devices. To solve the problem, this paper identifies the main influencing factors of the lateral size measuring accuracy of scanning acoustic microscopy, namely, Cscan image resolution and the lateral size measuring resolution. Then, the two kinds of resolutions were subjected to detailed analysis. After that, several micro-scale silicon wafers were prepared, and subjected to defect detection and size measurement by a high-frequency scanning acoustic microscopy system with a 300MHz high-frequency focused transducer. The measuring results show that the C-scan of the scanning acoustic microscopy system successfully recognized linear defects of 10μm and circular defect with a diameter of 16μm, and achieved a size measuring error no greater than 5.05 %; in addition, the measuring error is negatively correlated with the size of the wafer. Thus, the scanning acoustic microscopy system can measure small dimensions in an accurate manner.