The use of solid tissue substitutes is a well-accepted and common practice in dosimetric studies and in the production of counting standards for radiological protection. However, only a few solid tissue substitutes simulating a particular body tissue with respect to a set of physical characteristics are commercially available. Hence, we have developed polyurethane-based tissue substitutes simulating soft tissue, muscle, muscle-adipose mixture tissue (90% muscle + 10% adipose), brain, cartilage, larynx, thyroid, trachea, liver, kidney, skin and lungs. Tissue substitutes for photons were formulated using the basic data method together with an equation for calculating the optimum relative mass of corrective additives. The tissue substitutes were formulated to be phantom materials in the photon energy range of at least 8 keV-10 MeV. In particular, they were designed to match the body tissues with linear attenuation coefficients for low photon energy (13.6, 17.2 and 20.2 keV from 239Pu) and to have the same mass densities as the tissues. The tissue substitutes developed in the present study were examined for the photon transmissions using 16.6 keV KX rays from 93Nb(m). The experimental transmission curves of the tissue substitutes were found to be consistent with those derived from data on the body tissues in ICRP Publication 23. It was found that the developed tissue substitutes are suitable to the corresponding body tissues defined by ICRP.