A method for estimating optical physical property value distribution performed by a device for estimating optical physical property value distribution that estimates the optical physical property value distribution inside an object to be measured, said method comprising: a first estimation step for reading, from a storage unit, a first measured value obtained by measuring the isotropic backscattered light of light irradiated onto the object to be measured, and estimating, using reverse analysis calculation, a first optical physical property value distribution, which is the optical physical property value distribution inside the object to be measured； and a second estimation step for reading, from the storage unit, a second measured value obtained by measuring the anisotropic backscattered light of the light irradiated onto the object to be measured from the first measured value, and estimating, using reverse analysis calculation in which at least a portion the first optical physical property value distribution is used as an initial value, a second optical physical property value distribution, which is the optical physical property value distribution inside the object to be measured. Thereby provided is a method for estimating optical physical property value distribution, said method being capable of accurately estimating the optical physical property value distribution for a wide range of living organic tissue from shallow layers to deep layers.La présente invention concerne un procédé d'estimation de distribution de valeur de propriété physique optique effectué par un dispositif d'estimation de distribution de valeur de propriété physique optique qui estime la distribution de valeur de propriété physique optique à l'intérieur d'un objet à mesurer, ledit procédé comprenant : une première étape d'estimation destinée à lire, à partir d'une unité de stockage, une première valeur mesurée obtenue par la mesure de la lumière rétrodiffusée isotrope de la lumière émise sur
