ABSTRACT Determination of tissue optical properties is important as it will lead to better design of optical diagnostic tools, improvement in laser therapy, photo dynamic therapy dosimetry, drug pharmacokinetics, etc. We have developed a theoretical model for OCT signal using Monte Carlo simulation that allows us to fit values extracted from the OC T signal, namely, reflectance, U , and the total optical attenuation coefficient, P t , to obtain optical properties of tissue (scattering coefficient, P s , and anisotropy factor, g). Using this method we have extracted optical pr operties of different tissue types, e. g., skin, muscle, liver, and brain of mouse. 1. INTRODUCTION Determination of tissue optical properties is important for applications of light in both diagnostic and therapeutic medicine. Determining tissue optical properties will lead to better design of optical diagnostic tools, improvement in laser therapy, photodynamic therapy dosimetry, drug pharmacokinetics, etc. Some of the experimental techniques used to determine optical properties include: integrating sphere