Three kinds of tissue substitutes were synthesized in order to develop a physical phantom for neutron dosimetry. The optimal elemental compositions and densities were determined using a Monte Carlo simulation method, based on absorbed dose distributions of neutrons of a few MeV in various materials. The characteristics of the synthesized tissue substitutes were verified by absorbed dose measurements using monoenergetic neutron sources and a 252 Cf neutron source. It was found that the developed tissue substitutes, NAN-, HAI-and HONE-JAERI, have tissue equivalence to actual tissues within an accuracy of 10% for neutrons in most of the common fast neutron fields.