A spectrum-tunable integrating sphere light source based on a Light Emitting diode(LED) and basis sources was developed to eliminate the effect of spectral non-matching between calibration source and an on-orbit detecting target on the calibration accuracy of space optical remote sensor in a laboratory. The developed source was used to produce typical ground object spectra and to calibrate space optical remote sensors, which significantly diminishes the absolute radiometric calibration error caused by spectral non-matching mentioned above. Firstly, the affecting mechanism of the spectral non-matching on the absolute radiometric calibration accuracy of space optical remote sensor was analyzed. Then, the design scheme of the spectrum-tunable light source was given according to technical requirements. The scheme was mainly divided into four key issues: the determination of light source and design of spectral matching algorithm, the design of light source drive circuit and control system, the matching of target spectrum and spectral adjustment, and the optical-mechanical design of spectrum-tunable light source. In the end, the performance of calibrated spectrum-tunable light source was tested. The results show that the spectral non-matching errors of equi-energy spectrum and 6 000 K blackbody spectrum are 6.37% and 8.76% respectively, the irradiance non-uniformity is 0.53%, the irradiance instability of the spectrum-tunable light source within 30 min is 0.03%, and the radiance angular non-uniformity of the spectrum-tunable light source within horizontally ±30° is 0.80%. Moreover, it offers the spectral radiance above 007 W/(m2·sr·nm) and the integral radiance in 410—900 nm of 58.3 W/(m2·sr). These data all meet the design requirements of spectrum-tunable light sources.