Optical coherence tomography (OCT) is an evolving medical imaging technology that offers in vivo cross-sectional, sub-surface images in real-time. OCT has become popular in the medical as well as non-medical fields. The technique extensively uses for food industry, dentistry, dermatology, and ophthalmology. The technique is non-invasive and works on the Michelson interferometry principle, i.e., dependent on back reflections of the signal and its interference. The objective is to develop an algorithm for signal processing to construct an OCT image and then to enhance the quality of the image using image processing techniques like filtering. The image construction was primarily based on the Fourier transform (FT) of the dataset obtained by data acquisition. This FT could be performed rapidly with the extensively used algorithm of fast Fourier transform (FFT). The depth-wise information could be extracted from each A-scan, i.e., axial scan and also the B-scan was obtained from the A-scan to see the structure of sample. The maximum penetration depth achieved with proposed system was 2.82mm for 1024 data points. First and second layer of leaf were getting at thickness of 1mm and 1.6mm, respectively. A-scans for Human fingertip gave its first, second and third layer was at a thickness of 0.75mm, 0.9mm and 1.6mm, respectively. A-scans for foam sheet gave its first, second and third layer was at a thickness of 0.6mm, 0.75mm, and 0.85mm, respectively. © 2021, Universiti Putra Malaysia Press. All rights reserved.