A precise infrared target system (IRTS) plays a major role in an infrared imaging system. In this study, using the Zhang Zhengyou calibration method, we design a simple precision target based on the properties of a materials thermal and surface radiation. The design elements of the IRITS are presented according to the principles of the Zhang Zhengyou calibration method. Based on the mechanism of radiation, thermodynamic theory, and position relation of the feature position, a target plan possessing high and low radiation areas with sharp boundaries is designed. An error analysis of the target plan is then implemented according to the aging principle. Experiments are conducted with the designed precise IRTS. Results show that the designed IRTS can supply feature points by sharp boundaries from different radiation areas for an infrared camera and that the root mean square of the back-projection error is less than 0.16 pixels. These results suggest that the IRTS can be used to calibrate infrared cameras precisely.