Today there are many tactile sensors in the world. Though there is few sensor whose characteristics are similar to cutaneous sensation of human. If we want to measure the tactile information of human we have to use human-like tactile sensor. Here we have developed a reflection-type tactile sensor by using imaging device. This sensor employs a simple total reflection characteristic, so it has many degrees of freedom of selecting sensing units, and designing layer structures. This paper describes the design of the sensing unit and the structure of layers which has similar characteristics of human. First we compare the temporal frequency of the proposed sensor and human skin. Second we estimate the required spatial density of sensing units by simulation. Then we compare the total ability of proposed reflection-type sensor and cutaneous sensation of human.