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In this note, we describe an improved phantom material for use in near-infrared spectroscopy and imaging. The material consists of a clear epoxy resin with absorbing dyes and amorphous silica spheres as scattering particles. It is possible to calculate the scattering coefficient and angular scattering distribution of the material from Mie theory, using the known size and refractive index of the silica spheres together with the measured refractive index of the resin (approximately 1.56). We show a good agreement between prediction and experimental measurements. The scattering properties of the material closely match those of tissue in the near-infrared wavelength region, having an anisotropy factor, g, of approximately 0.93. The absorption coefficient of the epoxy is low (approximately 0.001 mm-1), and addition of the dyes produces an absorption coefficient that covers the same range as that of tissue.
Firbank et al. (Mon,) studied this question.