Currently, there are over 10,000 MRI scanners used in the US alone. US citizens today are mobile and many times medical treatments may require MRI scans from several different facilities. Images from MRI scanners can also drift over time. There is a tremendous need for all medical imaging scanners to be on the same level. Sigma-K will develop the commercialization of the ISMRM/NIST MRI Calibration Phantom. Sigma-K will develop a manufacturing technique that will produce a phantom that is consistent and accurate over the phantom life of five years. Our production system will allow these phantoms to be sold at the target price of $2000 with a minimal annual sales of 100 units. Sigma-K will also provide a software package to accompany the phantom that will allow the user to easily make quantitative measurements of the scanned data. Commercial Applications: Sigma-K will work to make this calibration phantom a standard. These phantoms will be needed for all MRI scanner systems. The 10,000 MRIs scanners in the US alone may require 5000 phantoms. With a five year calibration life for the phantom, the US market is 1000 phantoms per year and growing. The market potential is $2 million in sales annually for the US market. Globally, the total potential market is $20 million annually