In this paper, we proposed the design and calibration method for the near infrared Acousto-Optic Tunable Filter (AOTF). The theory and design principles of AOTF for the visible light are well known since I.C.Chang has developed the parallel tangent condition for the non-collinear AOTF. Deflection angle, frequency-wavelength relation, spectral resolution, etc. were calculated based on the theory of AOTF. From this result, important parameters - incident and acoustic angle - to fabricate AOTF were decided. We measured the spectral resolution and the relation between electrical driving frequency and the Optical wavelength of diffracted light to calibrate the near infrared AOTF. About 40 ∼ 80 MHz electrical frequency was required to get 1200 ∼ 2200 nm near infrared light. Spectral resolution was less than 10 nm in the near infrared region.