This study was conducted to develop a 100 kPa soil tensiometer mainly consisted of a porous ceramic cup, water-holding tube, and a digital vacuum gauge, through theoretical design analysis and experimental performance evaluation. Major findings were as follows. 1. Theoretical analysis showed that air entry value of a porous media decreased as the maximum effective size of the pore increased, and the maximum diameter of the pores was $2.9;{mu}m$ for measuring up a 100 kPa of soil-water tension. 2. Property analysis of tensiometer porous cups supplied in Korean domestic market indicated that main components were $SiO_2$ and $Al_2O_3$ with a porosity range of $33.8{sim}49.3%$. 3. The porous cup selected through sample fabrication and air-permeability tests showed weight ratios of 87% and 11% for $Al_2O_3$ and $SiO_2$. The analysis of SEM (scanning electron microscope) images showed that the sample was sintered at temperatures of about $1150^{circ}C$, which consisted of pores with sizes of up to 25% of those for commercial porous cups. 4. The prototype soil tensiometer was fabricated using the developed porous cup and a digital vacuum gauge that could measure water tension with a pressure of 85 kPa in air tests. 5. In-soil tests of the prototype conducted during a period of 25-day drying showed that soil-water tension values measured with the prototype and commercial units were not significantly different, and soil-water characteristic curves could be established for different soils, confirming accuracy and stability of the prototype.