An intelligent tissue mimicking ultrasonic phantom, which is a temperature-sensitive polymer gel having the following characteristics: acoustic velocity: 1500-1550 m/s; acoustic impedance: (1.50-1.60)×106 Pa·s/m; density: 1.01-1.06 g/cm3; and a denaturation temperature around which there is a reversible phase transformation between the opaque phase and the transparent phase. Said gel can be a polymer of isopropylacrylamide (NIPA). Said ultrasonic phantom has a transparent appearance, and an adjustable thermal denaturation temperature; the thermal denaturation region of the ultrasonic phantom is distinct and has a well-defined boundary; the material of the phantom is stable and deterioration-resistant, and can ensure the consistency of the quality; the phantom is thermal denaturable with the appearance thereof turning white, while the phantom recovers when the heat is removed, such that it can be used repeatedly.