A Poly-methyl-methacrylate (PMMA) film on a silicon substrate is a main structure for photolithography in semiconductor manufacturing processes. This paper presents a potential of scanning acoustic microscopy (SAM) for nondestructive evaluation of the PMMA/Si film structure, whose adhesion failure is commonly encountered during the fabrication and post-fabrication processes. A physical model employing a partial discontinuity in displacement is developed for rigorously quantitative evaluation of the interfacial weakness. The model is implanted to the matrix method for the surface acoustic wave (SAW) propagation in anisotropic media. Our results show that variations in the SAW velocity and reflectance are predicted to show their sensitivity to the adhesion condition. Experimental results by the v(z) technique and SAW velocity reconstruction verify the prediction.