In order to investigate the impact of target surface material on the performance of non-line-of-sight imaging algorithms, different types of bidirectional reflection distribution functions were studied, and the confocal diffusion tomography algorithm in the field of non-line-of-sight imaging was used to simulate and reconstruct non-line-of-sight targets. Finally, glass fiber, purple red paint board, and cement board were taken as examples, a more in-depth exploration of the impact of different object materials on imaging quality was conducted. The simulation results show that for hidden objects, targets with high specular reflectance have blurry reconstruction results, while targets with high specular and diffuse reflectance have less ideal reconstruction quality. Targets with high diffuse reflectance have ideal reconstruction quality, while targets without specular reflectance have clear reconstruction results. In target objects with different scattering characteristics, objects with a smaller proportion of specular reflection are reconstructed with higher quality. This research results provide guidance for the selection of target surface materials in the field of non-line-of-sight targets.