This paper addressed a method of determining the concentration of hemoglobin components and the oxygen saturation from the NIR scattering images of palm muscle. By using the Modified Beer-Lambert (MBL) law and the diffuse scattering model of muscle tissue, an attenuation matrix was determined from the NIR scattering images. and applied in analysis of the distribution of oxygen saturation and its variation with separation. The average attenuation curve according to separation was determined from attenuation matrix and used to obtain a model function as the MBL law for skin-fat and muscle layers. The parameters related to the concentration of hemoglobin components and the skin-fat thickness of muscle were determined from the average attenuation curve by means of non-linear least square method. Experimental results showed that these parameters can be used as qualitative indexes for the concentration of hemoglobin components, the thickness of skin-fat layer and the depth of muscle layer.