Simulation of power absorption during microwave (MW) thawing is challenging, particularly for small-volume frozen samples, owing to the differences in properties of the frozen and unfrozen portions. In this study, experimental analysis was conducted on the power absorption of two-component materials including water and oil, where oil was used as an analogue to frozen materials, and the power absorption of each component was estimated based on the measured temperature. A previously developed three-dimensional (3D) model for a flatbed MW oven was modified and used to simulate the temperature profiles and distribution during MW heating at 2450 MHz, 600 W. A power absorption approach was developed by using an empirical equation considers the composition, volume, and dielectric loss factor of each component during MW thawing and heating. The simulated results were successfully tested with the experimental results for small and large volumes of the coupled water/oil samples and were validated for small and large volumes of frozen Tylose paste.