<p>Optical coherence tomography (OCT) is a non-invasive imaging technique that allows for early-stage cancer diagnosis, outperforming traditional imaging methods. This technique utilizes light waves to capture cross-sectional images of biological tissue. OCT provides spatial accuracy at the micrometer (µm) level, and the choice of optical source can significantly enhance the quality of the captured images, which is crucial for early cancer diagnosis. A key component of the OCT system is the Michelson interferometer. Among the various types of OCT, Spectral Domain OCT (SD-OCT) demonstrates superior performance compared to Time Domain OCT (TD-OCT). Developing a model for an SD-OCT system requires a thorough analysis of the interactions between biological tissue and light waves. However, the lack of comprehensive computer-aided design (CAD) modeling tools and appropriate methodologies presents challenges for the design process of OCT systems. This paper proposes a straightforward modeling approach for a Spectral Domain OCT (SD-OCT) system and presents a demonstration of its functional simulation results.</p>