Optical Coherence Tomography (OCT) has been used for imaging and analyzes over a broad number of applications.[1-3] Besides its use for morphological analysis [3] the OCT signal has been used to determine the optical attenuation coe??cient of biological samples for classi??cation and diagnostic proposes. [1,2] The most common model for estimating the optical attenuation coe??cient based on OCT signal relies on the Lambert- Beers law. It usually assumes a constant attenuation coe??cient value over the image range or over a selected range, losing the in-depth resolution on OCT. Previous published work on literature developed a model to esti- mate the attenuation coe??cient with depth resolution [4], however it assumes that the light is totally attenuated within the image depth range failing for membrane like samples. We present a model that, using the tissue sample transmittance as input, remove this limitation and to estimate the depth-resolved optical attenuation coe??cient. This method allows us to obtain an image of tissue optical properties instead of that from intensity contrast, guiding diagnosis and tissues di??erentiation, extending its application from thin to tick samples. The performance of our method was tested with the assistance of a home built single layer and multi-layer phantoms ( 100??m each layer). These optical phantoms are composed of a substrate polydimethylsiloxane (PDMS), Zinc- Phthalocyanine (ZnPc) dye as chromophores, and TiO2 as scattering agent. The optical attenuation coe??cient ranges from 0:9 to 2:32 mm??1, measured using an integrating sphere followed by the Inverse Adding Doubling processing technique. We show that the estimated depth-resolved attenuation coe??cient recovers the reference values, with a error deviation of 7 %.Conselho Nacional de Desenvolvimento Cient??fico e Tecnol??gico (CNPq)Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior (CAPES)CNPq: INCT 465763/2014-6CAPES: PROCAD 88881.068505/2014-01