On the basis of white-light interferometry and statistical optics, a t
heoretical model for low-coherence optical tomography is presented tha
t establishes the relation of interference modulation with path-length
-resolved reflectance and that can provide analytical expressions and
numerical solutions by means of a Fourier transform. The Monte Carlo t
echnique is used to simulate the path-length-resolved reflectance from
different multilayer tissue phantoms. Theoretical analyses and prelim
inary experimental results suggest that, unlike time-resolved spectros
copy, low-coherence optical tomography detects the local relative vari
ations of path-length-resolved reflectance from the turbid tissues.