Recently, ultrasound therapy has become a new and effective treatment for many brain diseases. Therefore, skull-mimicking phantoms have been developed to simulate the skull and brain tissue of a human and allow further research into ultrasound therapy. In this study, the suitability of various skull-mimicking materials(HDPE, POM C, Acrylic) for studies of brain-tumor treatments was evaluated using focused ultrasound. The acoustic properties of three synthetic resins were measured. The skull-mimicking materials were then combined with an egg white phantom to observe the differences in the ultrasound beam distortion according to the type of material. High-intensity polyethylene was found to be suitable as a skull-mimicking phantom because it had acoustic properties and a denatured-area shape that was close to those of the skull,. In this study, a skull-mimicking phantom with a multi-layer structure was produced after evaluating several skull-mimicking materials. This made it possible to predict the denaturation in a skull in relation to focused ultrasound. The development of a therapeutic protocol for a range of brain diseases will be useful in the future.