A phantom based on a polyurethane system that replicates the optical properties of tissue for use in near-infrared imaging is described. The absorption properties of tissue are simulated by a dye that absorbs in the near infrared, and the scattering properties are simulated by TiO_(2) particles. The scattering and absorption coefficients of the plastic were measured with a new technique based on time-resolved transmission through two slabs of materials that have different thicknesses. An image of a representative phantom was obtained from time-gated transmission.
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