Prediction of glucose concentration in the interstitial fluid (ISF) based on mid-infrared absorption spectroscopy was examined at the glucose fundamental absorption band of 1000 - 1500/cm (10 - 6.67 um) using multi-component analysis. Simulated ISF samples were prepared by including four major ISF components. Sodium lactate had absorption spectra that interfere with those of glucose. The rest NaCl, KCl and $CaCl_2$ did not have any signatures. A preliminary experiment based on Design of Experiment, an optimization method, proved that sodium lactate influenced the prediction accuracy of glucose. For the main experiment, 54 samples were prepared whose glucose and sodium lactate concentration varied independently. A partial least squares regression (PLSR) analysis was used to build calibration models. The prediction accuracy was dependent on spectrum preprocessing methods, and Mean Centering produced the best results. Depending on calibration sample sets whose sodium lactate had different concentration levels, the standard error prediction (SEP) of glucose ranged $17.19{sim}21.02;mg/dl$.