A specific absorption rate measuring system, a method thereof, and a biological tissue equivalent phantom unit are disclosed. The biological tissue equivalent phantom unit to be used by the specific absorption rate measuring system for evaluating absorption of electromagnetic wave energy includes a biological tissue equivalent phantom for absorbing an electromagnetic wave; two or more electro-optical crystals that are arranged at two or more measurement points in the biological tissue equivalent phantom, the electro-optical crystals having a dielectric constant that is approximately equal to that of the biological tissue equivalent phantom; and two or more optical fibers laid in the biological tissue equivalent phantom for optically connecting each of the electro-optical crystals to an external destination. The specific absorption rate measuring system for evaluating absorption of the electromagnetic wave energy using the biological tissue equivalent phantom unit includes a luminous source for irradiating a light; a polarization regulator for adjusting a polarization state of the light that is output by the luminous source; an optical-path switcher for providing the polarization-adjusted light to each of the electro-optical crystals one by one; and a specific absorption rate measuring unit for detecting the light reflected from the electro-optical crystal, and for measuring an absorption rate.