Abstract: A method is provided for development of independent multivariate calibration models used for determination of secondary properties of a sample based on results of measurements of plurality of primary properties of the sample on target instrument. The method allows development of an independent calibration model for the target instrument regarding results of measurements of plurality of primary properties for sufficient amount of calibration samples with known secondary properties at the reference instrument. In this method, a set of transfer samples are selected, and a plurality of measurements of primary properties are made for each transfer sample using both reference and target instruments. Then relationships of transformation are generated from comparison of the target and reference instruments responses to the transfer samples.