A method is presented for modeling and calibration of sensors, to reach an accuracy similar in magnitude to the resolution of the sensors. The authors focus on camera and range image calibration. They show the limitations of existing methods, and present an approach and camera calibration using mathematical B-Spline functions. This method is abbreviated as NPBS (N-Planes B-Spline). It is an extension of the two-planes method, but relies on pure mathematical modeling based on spline approximation theory. The mathematical modeling is combined with a calibration device that enables accurate data acquisition to calibrate a camera and a light plane independently. Experimental results are presented showing accuracy on the determination of a scattered plane.>