We describe the absolute calibration of the Multiband Imaging Photometer for Spitzer (MIPS) 160 micron channel. After the on-orbit discovery of a near-IR ghost image that dominates the signal for sources hotter than about 2000 K, we adopted a strategy utilizing asteroids to transfer the absolute calibrations of the MIPS 24 and 70 micron channels to the 160 micron channel. Near-simultaneous observations at all three wavelengths are taken, and photometry at the two shorter wavelengths is fit using the Standard Thermal Model. The 160 micron flux density is predicted from those fits and compared with the observed 160 micron signal to derive the conversion from instrumental units to surface brightness. The calibration factor we derive is 41.7 MJy/sr/MIPS160 (MIPS160 being the instrumental units). The scatter in the individual measurements of the calibration factor, as well as an assesment of the external uncertainties inherent in the calibration, lead us to adopt an uncertainty of 5.0 MJy/sr/MIPS160 (12%) for the absolute uncertainty on the 160 micron flux density of a particular source as determined from a single measurement. For sources brighter than about 2 Jy, non-linearity in the response of the 160 micron detectors produces an under-estimate of the flux density: for objects as bright as 4 Jy, measured flux densities are likely to be ~20% too low. This calibration has been checked against that of ISO (using ULIRGS) and IRAS (using IRAS-derived diameters), and is consistent with those at the 5% level.
