This study presents a theoretical analysis method to calculate electromagnetic (EM) wave power absorption spectrum of materials by using attenuation coefficients. The heating effect of EM waves is modeled to analyze spectral distribution of temperature rises inside material body as a result of EM wave power absorption. These analyses are very useful for the investigation of electromagnetic wave-material interaction on the bases of electro-physical material parameters (permittivity, permeability and conductivity). An illustrative analysis of spatio-spectral distribution of EM wave energy absorption and resulting heating effect were conducted for muscle tissues and the results are discussed. (C) 2014 Elsevier GmbH. All rights reserved.