Near-infrared light is considered to be able to diagnose the oxygenation state of living bodies, and time-resolved spectroscopy is expected to be promising for sophisticated optical tomographic measurement. However, because light is strongly scattered by living tissues, fundamental understanding of scattering characteristics of light through living tissues is needed. In this paper, fundamental experiment using homogeneous samples was carried out for understanding of light propagation and for estimation of scattering and absorption coefficients by time-resolved measurements. The experimental results were compared with numerical results which were obtained by the Monte-Carlo method and the Finite-Element method solving the time-dependent proton diffusion equation. Good agreement between them are obtained.