In order to correct the response linearity and non uniformity of infrared sensor, variable temperature and cryogenic infrared target device was developed. The working principle of the developed infrared target device which temperature was variable and cryogenic was discussed. The temperature control system of the blackbody source was analyzed by temperature field simulation based on finite element method in ANSYS software and temperature measurement experiment. The analysis and experimental results show that the cryogenic infrared target device developed is reasonable, and the distribution of simulated temperature field and measured temperature field is consistent, and temperature control precision(≤0.5 K) and stability(≤0.2 K) are high, and temperature distribution of the blackbody source is even(≤0.1 K/min). And the system can meet the test and verification requirement of cryogenic infrared system.