This paper proposes a method for predicting the reduced scattering coefficients of tissuesimulating phantoms or the desired amount of scatters for producing phantoms according to Mie scattering theory without measurements with other instruments. The concentration of the scatters TiO₂ particles is determined according to Mie theory calculation and added to transparent host epoxy resin to produce phantoms with different reduced scattering coefficients. Black India Ink is added to alter the absorption coefficients of the phantoms. The reduced scattering coefficients of phantoms are measured with single integrating sphere system. The results show that the measurements are in direct proportion to the concentration of TiO₂ and have identical with Mie theory calculation at multiple wavelengths. The method proposed can accurately determine the concentration of scatters in the phantoms to ensure the phantoms are qualified with desired reduced scattering coefficients at specified wavelength. This investigation should be possible to manufacture the phantom simply in reasonably accurate for evaluation of biomedical optical imaging systems.