Abstract: With the development of infrared imaging technology, infrared imaging tracking and guidance equipment are increasingly imposing higher requirements for target simulation. Currently, shortcomings include high experimentation and poor flexibility in using real targets or real equipment as the target of the companion test. First, the target brightness equivalent method was analyzed to propose the requirements for infrared target brightness equivalence, azimuth pitch adjustment, and radiation characteristics. Based on the requirements, the overall and detailed design of the infrared target are provided. The uniformity of the target element was simulated. The results show that the infrared target can be used for high-precision simulations of field target luminance. Based on the design of the infrared target, a set of infrared targets with high uniformity, high precision, and adjustable azimuth and pitch were fabricated. Each target element of the infrared target was heated and cooled using a semiconductor, and each element can independently control the temperature. In radiation–brightness difference simulations, the infrared target assumed a wide range of radiation–brightnesses. The temperature uniformity was lower than 0.5℃. This paper can provide reference for the development of infrared target targets and the equivalent innovation of experimental methods for air-to-ground infrared imaging equipment.