In this paper, we evaluate the accuracy of estimation for normal vectors in a flat-bed scanning system that we have proposed previously for recording the spectral and glossiness information of various sheets (Abe et al., 2006). First, based on a computer simulation, we evaluated the accuracy of estimation for the normal vector, roughness and specular reflectance parameters in increasing the number of the light sources. Secondly, we performed experiments using a real object, and reproduced the object using the estimated parameters under arbitrary illuminant.