Cell distribution can be characterized quantitatively using a depth-resolved scattering coefficient calculation method based on optical coherence tomography (OCT). This method uses a single scattering model to obtain a depth-resolved scattering coefficient distribution map, and the law of cell distribution is verified using the histogram statistics of the scattering coefficient. A multilayer scattering medium model is used to verify the effectiveness of the proposed method. The experiments reveal that the scattering coefficient distribution maps can resolve the cell distribution depth and provide a more obvious contrast between the cell and background compared with an intensity map. There are no significant differences in the distributions of the OCT intensity signal histograms of various cell suspensions. The histogram of the scattering coefficient contains the characteristic cell concentration peak, and the degree of deviation between the characteristic peak and background scattering characteristic peak is linear with the cell concentration. The cell distribution in the bio-3D printed hydrogel scaffold detected by the OCT scattering coefficient distribution map corresponds well with the H&E staining results, and the corresponding scattering coefficient histogram distribution exhibits peaks characteristic of the cell concentration.