NMIJ has issued CRMs for trace elements in fish tissues, seaweed, rice flour, tea leaf powder, and soybean powder. Considering the fact that the consumption of milk-related food takes up approximately 11% of the total food consumption in Japan, 15 milk-related CRMs are required for quality control in the analysis of food samples. Development of milk-related CRMs in Japan are still required even though milk powder CRMs such as GBW 08509 (non-fat milk powder) and NIST SRM 1849a (infant/adult nutritional formula) are being issued respectively by NIM and the National Institute of Standards and Technology (NIST, USA). In the present work, the first milkrelated CRM by NMIJ, i.e. NMIJ CRM 7512-a, was developed for ensuring quality control in determining the elements in milk powder or similar matrices for food safety management and other relevant purposes. Because the analytical methods developed for previously reported CRMs were confirmed to be effective for the present CRM, the investigation of experimental conditions was mostly carried out to the dry-mass correction factor. The present paper reports the details on the development of this CRM, including the preparation of the cand. RM, the homogeneity test, investigation on the dry-mass correction factor, confirmation of the validity of the analytical methods, and calculation of the property values and the uncertainties.