Near infra-red (NIR) diffuse optical tomography, which aims at providing both anatomical and functional information of organs, has been increasingly receiving interests. NIR time-resolved (TR) method has ability to measure absolute absorption and scattering images. We developed modified GPST algorithm for the image reconstruction of NIR-TR data. The absolute image of absorption and scattering coefficients of human forearm were reconstructed and compared with MR image. The images revealed the inner structure of the forearm and the bones were clearly distinguished from the muscle.