Abstract: Developing an accurate non-invasive glucose monitoring device remains challenging, however, near infrared (NIR) spectroscopy is a promising technology. We aimed to develop a near-infrared spectroscopy system, formed of simple NIR optical components, capable of measuring the glucose concentration in intralipid-based samples in the 700-1800nm region. Spectra were collected from samples of 10% intralipid emulsion and glucose solution, with glucose concentrations 2-10mmol/L. Multilinear regression was applied to the raw spectra. In the intralipid below 1300nm, the change in transmittance was due to glucose-induced changes in scattering, whilst glucose absorption was the dominant effect above 1300nm and in solution. The intralipid samples demonstrated a comparable SEP for reflectance and transmittance, suggesting the system has potential to be developed for accurate reflectance measurements from future models