Tissue oxygenation sensing at a few millimeters deep is useful for surgical and postoperative management. However, the measurement sensitivity at each depth and the proper sensor combination have not been clarified. Here, the measurement characteristics of oximetry by spatially resolved near-infrared spectroscopy were analyzed using Monte Carlo simulation and phantom experiment. From summing the sensitivities of each depth, it was quantitatively found that the measurement sensitivity curve had a peak, and the measurement depth can be adjusted by combining the two distances between the light source and the detector. Furthermore, the gastric tissue was 10-20% smaller in terms of measurement depth than the skin-subcutaneous tissue. A miniaturized oximeter was prototyped so that it could be used in combination with an endoscope or laparoscope. The optical probes consisted of light emitting diodes with wavelengths of 770 nm and 830 nm and photodetectors located 3 to 30 mm from the light source. Phantom experiments using the probes demonstrated the tendency of theoretical analysis. These results suggest the possibility of measuring tissue oxygen saturation with a selectable measurement depth. This selectable method will be useful for obtaining oxygenation information at a depth of 2-5 mm, which is difficult to measure using only laparoscopic surface imaging.