Abstract-We present a new composite material containing calcium alginate microspheres incorporated into an epoxy matrix. The new material is mechanically stable and does not degrade over time. Its dielectric properties are extracted by model calculations and compared to the properties of some selected human tissues. Good agreement is observed, which identifies the proposed composite material as a good candidate for the use as a phantom material. The presented material is a two component composite and it is shown how its effective properties can be predicted by using appropriate mixing formulas.