A new tissue-equivalent MRI phantom based on carrageenan gel was developed. Carrageenan gel is an ideal solidifying agent for making large, strong phantoms in a wide variety of shapes. GdCl 3 was added as a T 1 modifier and agarose as a T 2 modifier. The relaxation times of a very large number of samples were estimated using 1.5-T clinical MRI equipment. The developed phantom was found to have a T 1 value of 202-1904 ms and a T 2 value of 38 -423 ms when the GdCl 3 concentration was varied from 0 -140 mol/kg and the agarose concentration was varied from 0 -1.6% in a carrageenan concentration that was fixed at 3%. The range of measured relaxation times covered those of all types of human tissue. Empirical formulas linking the relaxation time with the concentration of the modifier were established to enable the accurate and easy calculation of the modifier concentration needed to achieve the required relaxation times. This enables the creation of a phantom having an arbitrary combination of MRI phantoms are useful for calibrating and checking imaging equipment, developing new systems and pulse sequences, and training MRI operators. To be useful in these roles, the material used to make MRI phantoms should 1) have relaxation times similar to those of human tissue; 2) provide uniform relaxation times throughout the phantom itself; 3) be strong enough to enable the fabrication of a "torso" without the use of physical reinforcements; 4) allow the production of phantoms in the shapes and sizes of human organs; 5) be easy to handle; and, 6) remain chemically and physically stable over extended periods.There have been several attempts to create solid materials for MRI phantoms. Former candidates have included agarose (1-5), agar (6,7), polyvinyl alcohol (PVA) (8), gelatin (9,10), TX-150 (11), TX-151 (12), and polyacrylamide (13). These gel phantoms usually contained additives such as paramagnetic ions to control the T 1 relaxation times. The most versatile phantoms are probably the paramagnetically doped gels that are based on agarose (1-5) or agar (6,7). In these systems, the T 1 relaxation times can be easily modulated by varying the concentrations of the paramagnetic ions, whereas the T 2 relaxation times are primarily a function of the gelling agent concentration. In a phantom that is based on polyacrylamide gel (13), both the T 1 and T 2 relaxation times can be modulated simultaneously by varying the concentration of the gel without the paramagnetic ions. These phantoms are easy to prepare and can be made with a wide range of T 1 and T 2 relaxation times including those of human tissue. To create a phantom with a human-like T 2 relaxation time of about 40 -150 ms, however, the concentration of agar, agarose, and polyacrylamide must be about 1.5-3.0, 0.8 -4.0, and 17-30%, respectively. To create a phantom having a long T 2 relaxation time, the concentration would be so low that the gel would not solidify sufficiently. A PVA gel phantom can offer the appropriate physical characteristics because it is as hard as the st...