The absence of a hard tissue model reflecting the properties of the inner and middle ear has made it difficult to draw consistent conclusions on the many experimental laser studies in ear surgery. Porcine otic capsule tissue has been studied by our group extensively in a wide variety of laser-tissue interaction studies and is an economically attractive and simple to use hard tissue source. Porcine otic capsule was harvested from the temporal bone of freshly sacrificed domestic pigs via a craniotomy approach. The technique when performed with power instruments takes less than 5 minutes and the entire otic capsule bone is removed intact as the suture line is not fused to the remaining petrous apex. The tissue specimen contains a vestibule, cochlea, oval and round windows, and internal auditory canals which can be used as an intact middle ear/inner ear system. The tissue can also be micromachined into thin slabs of bone varying for 100 - 1000 micrometers in thickness. In order to quantify more precisely the laser-tissue interactions in otic capsule, optical properties (absorption and scattering) and physical properties were determined (acoustic impedance). The tissue has been used in a wide variety of basic studies investigating the laser-tissue interactions with argon, KTP, (Nd:YAG), carbon dioxide, Ho:YAG, Er:YAG, and XeCl lasers. Porcine otic capsule is an ideal tissue on which standardized test can be performed to compare the relative effects of various laser in otosurgical models.