A simple theoretical deduction of the thickness measurement for coating layers by beta backscattering method has been described. It indicates that when a filter is used, the sensitivity for the measurement will be improved, no matter whether the atomic number of the layer is larger or smaller than the atomic number of its base. We have measured various thickness of aluminium and tin layers deposited separatelv on copper plates with a thin window G-M counter, using P-32 as beta source and aluminium absorber as filter. Experimental results were found to confirm the theoretical deduction.