Up until now, no material has been found whose attenuation and speed of sound properties not only mimic those of human soft tissue, but are controllable in magnitude. We have discovered such a material in the form of water‐based pharmaceutical gels containing uniform distributions of graphite powder and known concentrations of alcohol. The magnitude of the attenuation coefficient can be controlled easily between 0.2 and 1.5 dB/cm at 1 MHz, by varying the concentration of graphite. These attenuation coefficients are nearly proportional to the frequency. The speed of sound varies between 1520 and 1650 m/s at room temperature, depending primarily upon the concentration of alcohol. Bacterial invasion has been prevented by sterilization procedures and the introduction of appropriate preservatives. The ultrasonic properties exhibit temporal stability and change little over the range of room temperatures.