The true absorption coefficient (μa) and reduced scattering coefficient (μ´s) of the cell wall substance in Douglas fir were determined using time-of-flight near infrared spectroscopy. Samples were saturated with hexane, toluene or quinolone to minimize the multiple reflections of light on the boundary between pore-cell wall substance in wood. μ´s exhibited its minimum value when the wood was saturated with toluene because the refractive index of toluene is close to that of the wood cell wall substance. The optical parameters of the wood cell wall substance calculated were μa = 0.030 mm(-1) and μ´s= 18.4 mm(-1). Monte Carlo simulations using these values were in good agreement with the measured time-resolved transmittance profiles.