We have developed high-speed and high-resolution spectral domain optical coherence tomography at 1.3 µm using an InGaAs line-scan camera and a broadband light source with the bandwidth of 170 nm that produces a theoretical axial resolution of 4.4 µm in air. We compared axial resolutions from point spread functions (PSFs) and depth ranges while changing the full spectral bandwidth detected by the camera and describing the optimization process for the axial resolution, the depth range, and the sensitivity for SD-OCT system. We found that SD-OCT at 1.3 µm cannot satisfy the conditions both below the axial resolution of 5 µm and above the depth range of 2 mm because of the restricted pixel number of the line-scan camera. To scan a large depth range, the axial resolution has to be sacrificed. In addition, the sensitivity rolls off slowly as a function of the depth if a large depth range is scanned. On the other hand, if the axial resolution needs to be close to the theoretical one, the depth range becomes limited and the sensitivity decays quickly. Since we have to maintain a reasonable depth range of 2.0 mm, we chose the spectrum full bandwidth of 214 nm captured by the detector to balance the axial resolution of 8.2 µm. In this setting, the sensitivity of our OCT system was measured at 107.1 dB. Theoretical and experimental results are compared and presented in this paper.