The aim of this work was to establish which reference phantom material is mostsuited for dosimetry under reference conditions of neutron beams for boronneutron capture therapy (BNCT). For this purpose, phantoms of dimensions15×15×15 cm3 and 30×30×30 cm3, composedof water, tissue-equivalent (TE) liquid, polyethylene (PE), polymethylmethacrylate (PMMA) and water containing 10 µg g-1 and30 µg g-1 10B were irradiated using the PettenBNCT beam. Activation foils and a diode detector were used for thedetermination of the thermal neutron fluence rate. The gamma-ray dose rate andthe fast neutron dose rate were determined using paired ionization chambers.In water, PMMA and TE liquid the absolute dose and fluence values agreedwithin 3% at a reference depth of 2 cm, with the exception of the gamma-raydose rate in PMMA, which was 12% lower than in water. Due to a higherhydrogen concentration in PE compared with water, the dose and fluence valuesin PE differed more than 30% from those in water. Only minor differences wereobserved between the percentage depth dose curves for the various dosecomponents in water, PMMA and TE liquid. The addition of 10 µg g-1 and 30 µg g-1 10B to water resultedin a decrease in the absolute thermal neutron fluence at 2 cm depth of about2% and 8%, respectively, and a decreased penetration of thermal neutrons atdepth for the 30 µg g-1 10B concentration.For reference dosimetry of an epithermal neutron beam for BNCT, both water andTE liquid are suitable phantom materials. For practical reasons, water istherefore proposed as reference phantom material. For measurements requiring asolid phantom, PMMA is proposed. The lower gamma-ray dose in PMMA compared towater, however, needs to be taken into account.