The water content of skin was determined using a FT near infrared (NIR) spectrometer. NIR diffuse reflectance spectra were collected from hairless mouse, in vitro, and from human inner arm, in vivo. It was found that the variation of NIR absorbance band 1450 nm from OH vibration of water and 1940 nm from the combination involving OH stretching and OH deformation, depending on the absolute water content of separated hairless mouse skin, in vitro, using the FT NIR spectrometer. Partial least squares regression (PLSR) was applied to develop a calibration model. The PLS model showed good correlation. For practical use of the evaluation of human skin moisture, the PLS model for human skin moisture was developed in vivo on the basis of the relative water content of stratum corneum from the conventional capacitance method. The PLS model predicted human skin moisture with a standard errors of prediction (SEP) of 3.98 at 1130-1830 nm range. These studies showed the possibility of a rapid and nondestructive skin moisture measurement using FT NIR spectrometer.