Diffuse optical imaging enables to reconstruct distribution of optical properties, absorption and scattering coefficients, in tissue for breast cancer detection based on diffusion equation with the help of the initial guess obtained from measured data. To estimate the initial guess of the optical-property coefficients, an analytical solution of diffusion equation can be used and compared with the measured data. The analytical solution for a homogeneous infinite medium can be obtained in the frequency domain, expressing that the photon intensity and the phase lag relative to the distance between source and detector in a linear relationship. In this study, a succinct calculation using the trigonometric relation is proposed to estimate the optical-property coefficients. A tank-type and a cylinder Lipovenoes phantoms with two concentrations of 1.25% and 2.5% are employed and measured for verification. It is found that the method proposed here shows better results and results in estimation errors of 0–14.81% for μ a and 20–42% for μ s ′.