The spectral sensitivities of image capture devices should be carefully designed to guarantee colorimetric color reproduction. As a standard color test chart, ISO/DIS 12641 is conveniently used for calibrating the scanners or printers. However, its color gamut is not wide enough to evaluate the devices such as digital camera and display systems and the color distributions are not uniform because the chart is a photographic print. This article proposes a virtual color target to estimate the spectral goodness of color devices. A virtual spectrum with given L*a*b* value is generated from the fundamental metamer uniquely obtained by inverse projection of XYZ tristimulus value and an addition of arbitrary metameric black spectrum. The goodness of typical color input sensors is estimated and compared with actual color chips using this virtual spectral target.