The aim of this study was to characterize a second-generation wide-detector dual-layer spectral computed tomography (CT) system for material quantification accuracy, acquisition parameter and patient size dependencies, and tissue characterization capabilities. A phantom with multiple tissue-mimicking and material-specific inserts was scanned with a dual-layer spectral detector CT using different tube voltages, collimation widths, radiation dose levels, and size configurations. Accuracy of iodine density maps and virtual monoenergetic images (MonoE) were investigated. Additionally, differences between conventional and MonoE 70keV images were calculated to evaluate acquisition parameter and patient size dependencies. To demonstrate material quantification and differentiation, liver-mimicking inserts with adipose and iron were analyzed with a two-base decomposition utilizing MonoE 50 and 150keV, and root mean square error (RMSE) for adipose and iron content was reported. Measured inserts exhibited quantitative accuracy across a wide range of MonoE levels. MonoE 70keV images demonstrated reduced dependence compared to conventional images for phantom size (1vs. 27 HU) and acquisition parameters, particularly tube voltage (4vs. 37 HU). Iodine density quantification was successful with errors ranging from -0.58 to 0.44mg/mL. Similarly, inserts with different amounts of adipose and iron were differentiated, and the small deviation in values within inserts corresponded to a RMSE of 3.49±1.76% and 1.67±0.84mg/mL for adipose and iron content, respectively. The second-generation dual-layer CT enables acquisition of quantitatively accurate spectral data without compromises from differences in patient size and acquisition parameters.