Needle performance is primarily judged by its penetration through tiss
ue. For detailed studies of needle performance, tissue is too heteroge
neous and unstable and difficult to obtain. A homogeneous, stable, and
readily available polyurethane substrate has been evaluated as a suit
able alternative to biological tissue for evaluation of needle penetra
tion. The needle penetration profiles through the synthetic substrate
correlated very well with those through natural tissue. In addition, t
he synthetic substrate was sensitive enough to easily detect a 20% inc
rease in the force necessary to penetrate natural tissue. This polyure
thane substrate offers a valid alternative to biological tissue for th
e testing of needle penetration performance.