We used size distributions of volume equivalent spherical particles with complex refractive index to model the inherent optical properties (IOPs) in four different layers of human skin at ten different wavelengths in the visible and near-infrared spectral bands. For each layer, we first computed the size-averaged absorption coefficient, scattering coefficient, and asymmetry factor for the collection of particles in a host medium using Mie theory and compared these IOPs in each layer with those obtained from a bio-optical model (BOM). This procedure was repeated, using an optimization scheme, until satisfactory agreement was obtained between the IOPs obtained from the particle size distribution and those given by the BOM. The size distribution as well as the complex refractive index of the particles, obtained from this modeling exercise, can be used to compute the phase matrix, which is an essential input to model polarized light transport in human skin tissue.