To develop a physical phantom for neutron dosimetry, a solid soft-tissue substitute was synthesized. The synthesized tissue substitute, NAN-JAERI, is improved in both hydrogen and oxygen elemental composition in comparison with existing tissue substitutes. To examine the radiation characteristics of the new soft-tissue substitute, absorbed dose distributions in NAN-JAERI were measured using a 252 Cf neutron source. The measured absorbed dose distributions of neutrons and photons agree with those calculated by a Monte Carlo simulation code MCNP. The agreement between the experiment and the simulation verifies this method of evaluating the soft-tissue equivalence of NAN-JAERI for 252 Cf neutrons. Similar simulations for some mono-energetic neutron sources showed that the newly developed tissue substitute has soft-tissue equivalent characteristics in the neutron energy range from 1 MeV up to 14 MeV, in terms of the absorbed dose distributions in a slab phantom. Neutron dosimetry has become more important for radi- ation protection than it has been in the past, since neutron sources, obtained from nuclear reactors or accelerators, have been widely used in solid state physics, material science, nuclear physics and neutron therapy. Experimental tech- niques of neutron diffraction or neutron scattering are so useful that they are applicable to other research fields men- tioned above. To perform experiments safely using the neu- tron sources, neutron dosimetry of high precision is required. Under the present circumstances, however, neutron dosimetry in radiation protection depends highly on numerical methods. Dose conversion coefficients relating neutron fluence to or- gan doses or to the effective dose have been used for dose assessments of workers and the public. The dose conversion coefficients have been calculated using mathematical anthro- pomorphic human models and radiation transport simulation techniques. Although it is almost impossible to construct re- alistic human models, experimental verification of the dose assessment technique is needed. To perform accurate neutron dose assessments based on ex- periments, elements such as appropriate neutron sources, de- tectors and phantoms are indispensable. Among these three elements, the appropriate phantom is one of the most impor- tant elements for dose assessments and for the calibration of detectors as an alternative to the human body. For photon dosimetry, various phantoms have been developed. The tis- sue substitutes of phantoms for photons are made of materi- als whose electron densities are close to those of the body tis- sues, because the photon deposits its energy through interac- tions with atomic electrons. In the case of neutrons, it is ideal that phantoms are made of materials with elemental compo- sitions that are identical to those of the body tissues, because the neutron interacts with the atomic nuclei. In ICRU Report