To obtain the absolute radiation calibration coefficient of IRS B08 in 2013,TERRA/MODIS was used as the reference sensor, Qinghai lake was taken as the research object, twin-channel difference model was applied to cross-calibration. By comparing the influence of different observation angles and different of imaging receiving time on calibration precision, it can be concluded that the best cross-calibration condition is the observation angle within 30° and the difference of imaging receiving time about 1 hour. Under this condition, calibration accuracy of regression fitting is the highest. According to the precision verification using satellite-ground synchronous experiment data around Ningde area on 26, October, 2013, result shows that error of apparent radiance and brightness temperature is within 0.02 Wm^-2μm^-1sr^-1 and 0.15 ℃ respectively. Besides, compared with the historical calibration coefficients from 2008 to 2010, the new calibration coefficients of 2013 increased by 98.50%, 98.24%, 90.21%, 20.87% and 98.31% respectively. Overall, the obtained calibration coefficient has a high accuracy, that can be used to the IRS B08.