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Background: Child and infant malnutrition is an important issue in Indonesia, with more than 17% of children suffering malnutrition. According to WHO, around 45% of deaths among under-5 children are linked to under-nutrition, primarily in low and middle-income countries. Milk is one of the most essential nutrition for children. Purpose: The purpose of this research is to develop a simple and easy-to-use device that measures the nutritional content of milk using Near Infrared (NIR) Spectroscopy. Practical use of this NIR spectrometer is intended to help preventing malnutrition and death of toddlers in Indonesia. Method: An existing commercial SCiO Spectrometer operating at 740-1050 nm wavelength range was initially used to measure different types of milk samples. Then, spectrum data processing of the results was conducted using the multi-linear regression technique, to determine the regression parameters for protein, sugar, and fat. These parameters will be used in the newly designed low-cost NIR spectrometer using near-infrared LED and phototransistor, with diffused interactance method. Results: 38 different samples of 13 different brands with varying flavors were measured using the SCiO spectrometer. The results were: (a). darker samples produced lower absorbance than brighter samples, (b). the distance between sensors and samples during sample measurement also affected the outcome, (c). powder and liquid sample conditions could be distinguished from the spectrum measurement results. Conclusion: The SCiO Spectrometer can be used to provide milk quality information. The resulted regression parameters will be used to develop a new simple NIR Spectrometer that can be easily used by non-expert.