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 porinters. However, its color gamut is not wide enough to evaluate the devices such as digital camera & display systems because the chart is a photographic print and the color distributions are not uniform. In this paper, we propose 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 project-ion of XYZ tristimulus value and an addition of arbitrary metameric black spectrum. The goodness of typical color input sensors is measured by this virtual spectral target and compared in consistent with actual color chips.