A 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. In addition, two or more electro-optical crystals are arranged at two or more measurement points in the biological tissue equivalent phantom. The electro-optical crystals have a dielectric constant that is approximately equal to that of the biological tissue equivalent phantom. Two or more optical fibers are laid in the biological tissue equivalent phantom for optically connecting each of the electro-optical crystals to an external destination.