The application of non-line-of-sight vision has been demonstrated in the recent past on laboratory level with round trip path lengths on the scale of 1 m as well as 10 m. This method uses a computational imaging approach to analyze the scattered information of objects which are hidden from the direct sensor field of view. In the present work, the authors evaluate the application of recent single photon counting devices for non-line-of-sight sensing and give predictions on range and resolution. Further, the realization of a concept is studied enabling the indirect view on a hidden scene. Different approaches based on ICCD and GM-APD or SPAD sensor technologies are reviewed. Recent laser gated viewing sensors have a minimal temporal resolution of around 2 ns due to sensor gate widths. Single photon counting devices have higher sensitivity and higher temporal resolution.