Recent advances in deep learning such as neural radiance fields and implicit neural representations have significantly propelled the field of 3D reconstruction. However, accurately reconstructing objects with complex optical properties, such as metals and glass, remains a formidable challenge due to their unique specular and light-transmission characteristics. To facilitate the development of solutions to these challenges, we introduce the OpenMaterial dataset, comprising 1001 objects made of 295 distinct materials-including conductors, dielectrics, plastics, and their roughened variants- and captured under 723 diverse lighting conditions. To this end, we utilized physics-based rendering with laboratory-measured Indices of Refraction (IOR) and generated high-fidelity multiview images that closely replicate real-world objects. OpenMaterial provides comprehensive annotations, including 3D shape, material type, camera pose, depth, and object mask. It stands as the first large-scale dataset enabling quantitative evaluations of existing algorithms on objects with diverse and challenging materials, thereby paving the way for the development of 3D reconstruction algorithms capable of handling complex material properties.