The paper introduces a multi-element model of man exposed to a radiation field for evaluating the local specific absorption rate (SAR) distributions. Use will be made of an assembly of constitutive elements representing a postured human subject. Based on the SAR dependence on frequency, two different equivalents of the exposed human body are proposed. For frequencies below human resonance, the irradiated body is assimilated to an interconnected multi-sphere electrode structure. Conversely, above human resonance, the human equivalent is envisaged being composed by a disconnected assembly of double-cone antennas surrounded by biological media. Simple formulas for the local SAR evaluation are derived accordingly