This paper presents the preliminary results of a non-invasive glucose sensor using near-infrared spectroscopy to obtain a glucose measurement by analyzing the glucose light absorption at two specific wavelengths. A data acquisition circuit, which includes LED control state, trans-impedance amplifier, and filtering circuits, was designed as well as an estimation algorithm using Partial Least Square (PLS) regression. Data were acquired through three different stages, each with different conditions. The system was calibrated using 60 samples from each wavelength and tested with 12 data samples. The results were evaluated using the Root Mean Square Error (RMSE) and Clarke's grid error analysis.