The aim of this study was to determine the factors influencing stiffness and conspicuity of focal lesions in deep organs using 2-dimensional (2D) shear wave elastography (SWE). Two normal (4 ± 1 kPa) and cirrhotic liver (16 ± 2 kPa)-mimicking phantoms with spherical inclusions (23 ± 3 kPa) were used. Inclusions of three sizes (20 mm, 15 mm, and 10 mm in diameter) were arranged in a row at depths of 3 cm, 5 cm, and 7 cm. Two observers acquired quantitative values of stiffness, standard deviation (SD) of stiffness, and a qualitative 5-graded morphologic score at each inclusion using SWE. Regression analyses were performed to identify whether stiffness, SD of stiffness, and morphologic score were independent of background stiffness, depth and size of inclusions, and observer. In the quantitative assessment, the stiffness of inclusion and its SD were dependent on the type of phantom and depth of inclusion (P