Simulation sample design method, simulation sample manufacturing method, simulation sample design device, program, and recording medium

A phantom design apparatus for designing a phantom used in evaluating performance of a near infrared spectrometer, the apparatus comprising:

• a processor configured to
• perform a correction of correcting an absorption spectrum of a target of spectroscopic measurement by the near infrared spectrometer based on a refractive index of the target and a refractive index of a resin used as a base material of the phantom to generate a corrected absorption spectrum;
• and
• perform a calculation of calculating, based on an absorption spectrum of the resin and an absorption spectrum of each of N types of dyes, N being 2 or more, a concentration of each of the N types of dyes to be contained in the base material such that an absorption spectrum of the phantom constituted by the base material containing the N types of dyes approximates the corrected absorption spectrum in a predetermined wavelength range of a near infrared region.