Microwave Radiometry is the spectral measurement of eleclromagnetic radiation at frequency bands in the microwave region. One particular application of Microwave Radiometry is for analyzing temperature difffrentials of inside of human body to detect and diagnose pathologic conditions in which the temperature differentials are related with the symptoms of certain diseases. To accomplish this aim, we propose a new calibration method for estimating subcutaneous temperature by Microwave Radiometer and we also suggest a tumor-imitator phantom structure for simulating heat diffusion propagated by tissues around tumors to evaluate the discernment of brighuless temperature difffrentials.