An all-solid, single-body unit for calibrating a pulse oximeter that uses probe light beams is provided. A bulk of the unit is substantially composed of a mixture of materials comprising one or more polymer materials that form a flexible solid medium for the bulk of the unit, one or more scattering materials for scattering the probe light beams, and one or more dye materials for attenuating the probe light beams. The flexible solid medium enables a pulsatile rhythmic train of action force received by the unit to be transmitted in the unit during calibrating the pulse oximeter for substantially emulating change of absorbance characteristics of the probe light beams due to pulsing arterial blood. The scattering materials and the dye materials are localized in the flexible solid medium, enabling the unit to be used in calibrating the pulse oximeter without a need for an additional device for further emulation.