Ultrasonic phantoms are materials that Mimicking some ultrasonic properties of biological tissues. The skin is essential in the performance and preservation of various functions of human body, being considered a protective barrier against aggression and stress from the external environment. This project aims to produce and characterize phantoms that mimic the acoustic properties (propagation speed and ultrasonic attenuation coefficient) of human skin, enabling a durable model that is close to the real thing. Mixtures of PVCP (polymer) with graphite powder in six proportions and a measurement system using the pulse transmission technique were used. The results indicated ultrasonic properties compatible with the literature. The ultrasonic wave speeds obtained differed by a maximum of 0.75% from those found in the literature for skin. Regarding attenuation values, phantoms numbers three and four were the ones that came closest to what appears in the literature, especially phantom 4, which has a value within the expected range. It was observed that the standard deviation of the speeds was negligible, obtaining a repeatability that can be considered excellent. Next steps will include manufacturing new phantoms with other percentages of graphite, as well as measuring their thermal properties to be able to simulate treatment by ultrasonic diathermy.