The MLR(Multiple Linear Regression) models to estimate soluble solids content non-destructively were presented to make a selection of optimal photosensor utilized to measure the soluble solids content of apples. Visible and NIR absorbance in the 400 to 2498 nanometer(nm) wavelength region, soluble solids content(sugar content), hardness, and weight were measured for 400 apples(gala). Spectrophotometer with fiber optic probe was utilized for spectrum measurement and digital refractometer was used for soluble solids content. Correlation between absorbance spectrum and soluble solids content was analyzed to pick out the optimal wavelengths and to develop corresponding prediction model by means of MLR. For the coefficient of determination($R^2$) to be over 0.92, the MLR models out of the original absorbance were built based on 7 wavelengths of 992, 904, 1096, 1032, 880, 824, 1048nm, and the ones of the second derivative absorbance based on 5 wavelengths of 784, 1056, 992, 808, 872nm. The best model of the second derivative absorbance spectrum had $R^2$=0.91, bias= -0.02bx, SEP=0.28bx for unknown samples.